Question27:

"A" is a manufacturer registered under the Central Excise , after implementation  of GST there are some central excise dues to be paid. Now , whether the Manufacturer can pay these dues out of the ITC credit out of transitional  or regular ITC credit of CGST amount?

Answer:

Any demand   relating subsumed taxes after the transition are to be paid in cash and any refund relating to that will be given in cash 
Further ITC of this is not available in GST  So if the amount is small deposit it if the case is not in your favour then deposit it but if  your case is strong  then go for litigation
(This is as per Section 142 of the CGST Act) (Reply dt. 14/3/2018)