One year section 11B limitation on refund claim not applicable due to overriding effect of CGST Act

Jai Mateshwaari Steels Pvt Ltd Vs Commissioner, CGST- Dehradun (CESTAT Delhi) Section 142(3) of CGST Act, provides that after the appointed day (30th June 2017) every claim for refund of any duty, tax, interest, etc., under the existing law shall be disposed of in accordance with the provisions of the existing law and any amount eventually accruing to him (assessee) shall be paid in cash, notwithstanding, anything to the contrary contained under the provisions of existing law other than the provisions of sub-section 2 of Section 11B (unjust enrichment) of Central Excise Act. Further, again 142...