Refund refers to an amount that is due to the tax payer from the tax administration. According to section 54 of the CGST Act, 2017, any person claiming refund of any tax and interest

Transitional Provision rules, to avail CENVAT Credit, it is important that the person who is willing to take credit is registered under GST and is not a composition dealer as specified under section 10 of COST Act, 2017.