CESTAT cannot grant reliefs extraneous to adjudication

Minvesta Infotech Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) It is argued by the learned consultant that prior to introduction of GST, appellant would have been able to take re credit of the said amount when refund claims are denied as time-barred. After the introduction of GST, the appellant is not able to take re credit of the said amount. Thus, the alternative prayer put forward at the time of argument is to grant refund taking into consideration the practical difficulty in taking re credit after introduction of GST. There was no adjudication in regard to the applicati...