No time limit is prescribed under GST transition provision of Section 142(9)(b)

Punjab National Bank Vs Commissioner, Central Goods and Service Tax, Central Excise (CESTAT Delhi) CESTAT find that there is no controversy regarding the quantum of amount refundable. Further, there is no allegation nor any finding by the Court below with regard to unjust enrichment. Further, in the facts and circumstances, I find that there is no scope to transfer any service tax liability as the credit has been taken after the appointed day and also filing of Form TRAN-1. I further hold that no time limit is prescribed under the transition provision of Section 142(9)(b) of the CGST Act, for ...