Order rejecting refund of assessee where it debited unutilized credit of service tax in GSTR-3B was set aside

GST: Where assessee had filed a refund claim on 14-2-2018 for refund of unutilized cenvat credit of service tax for period April, 2017 to June, 2017 and Adjudicating Authority rejected claim on ground that assessee had failed to submit proof of having debited amount of refund being claimed in its cenvat credit account, since assessee had reversed cenvat credit in its cenvat credit account, impugned order was not sustainable

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