Service Tax refund claim filed after GST introduction not hit by limitation

Doowon Automotive Systems India Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

No limitation is applicable to claim of Service Tax refund claim filed after GST introduction due to overriding effect of Section 142(8)(b) of CGST Act and claim can be denied only on grounds of unjust enrichment.

The issue for consideration is whether the refund claim is hit by limitation when filed after the introduction of GST.

Section 142(3) of CGST Act, provid

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