No limitation on refund of Transitional credit under Section 142 of CGST Act

NIIT Limited Vs Commissioner, CGST (CESTAT Delhi) Transitional provision of Section 142(3) of CGST Act provides that every claim of refund filed by the person after the appointed day (30.06.2017) for refund of any amount of Cenvat credit/duty/tax/interest or any other amount paid under the existing law shall be disposed of in accordance with the provisions of the existing law and any amount eventually accruing to assessee shall be paid in cash, subject to passing of the bar of unjust enrichment, the limitation under the existing law have been done away with. CESTAT find that under the transiti...