Refund Claim for Unutilized CENVAT Credit Beyond Limitation Period in Post-GST Era Barred by Law.

Refund of unutilized CENVAT Credit - POST GST era - the refund claim beyond the period of limitation provided under law is totally barred by limitation. Even the fact that the tax was paid under a mistake of law, cannot be adopted for grant of such refund. - AT .....

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