The CESTAT, Mumbai in the matter of M/s Oil States Industries India Pvt. Ltd v. Commissioner of CGST & Central Excise, Raigad [FINAL ORDER NO. A/85680 / 2022 dated August 5, 2022] has held that the assessee is entitled to get a cash refund with applicable interest, if any, against CENVAT Credit on exports available during the Pre-GST regime as per provision contained in Section 142(3) of the CGST Act.