Refund claim for unutilised cenvat credit - appellant took re-credit of the rejected amount of refund -...

Refund claim for unutilised cenvat credit - appellant took re-credit of the rejected amount of refund - the subordinate legislation is effective or in force till the date of Parent Act only. As the Parent Act in this case is repealed w.e.f. 1.7.2017, when the CGST provisions, came into force. Accordingly, the appellant have erred in law taking re-credit of the rejected refund amount in the year 2018 and thereafter they have again filed claim for the rejected amount of refund. - AT .....

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