‘Existing Law’ u/s 142(4) of GST Act is Finance Act: CESTAT allows Refund of Service Tax Paid Pre-GST on Input Services for Post-GST Exports

The CESTAT allowed a refund of service tax paid pre-GST on input services used for post-GST exports under Section 142(4) of the GST Act. The case involved a claim for refund of service tax paid before the implementation of GST, relating to input services that were used for exports after GST came into effect. The tribunal ruled in favor of the taxpayer, stating that such refunds should be allowed under the relevant provisions of the GST Act. This decision provides clarity on the transition provisions for GST and ensures that businesses are not penalized for previous service tax payments.