To achieve reliable and efficient operation of generic polycrystalline silicon solar cell under concentrated sunlight, a novel structure of the cell layers is proposed along with effective cooling technique using microchannel heat sink (MCHS). In the novel structure, Boron Nitride with the volume fraction of 20%, 40%, and 60% as a filler is incorporated in the Ethylene Vinyl Acetate (EVA) matrix to form a new composite. The new composite is used instead of the conventional EVA layer in the solar cell. Various solar cell structures integrated with MCHS are studied and compared with the conventional structure. To determine the performance of the developed concentrated photovoltaic thermal (CPVT) system, a comprehensive three-dimensional model of the solar cell with heat sink is developed. The model is numerically simulated and validated. Based on the validated results, it is found that the novel structure with EVA-60% BN composite along with aluminum foil back sheet attains 30% increase in the gained solar cell electric power with 10.9 % reduction in the cell temperature compared with the conventional solar cell structure at the same cooling mass flow rate of 50 g/min and concentration ratio of 20. However at CR = 20, Vw = 1m/s and Ta = 30°C a significant damage of the conventional solar cell structure will occurs if no effective cooling technique is used. Moreover, the developed design of solar cell achieves a higher CPVT-system thermal efficiency compared with the conventional one.