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2019 (2) TMI 1407 - CESTAT CHANDIGARHCash refund - the ld. Commissioner (A) allowed the refund claim but the same has been re-credit to their cenvat credit account - refund claim entertained post GST regime - Held that:- As the appellant has filed the appeal before the ld. Commissioner (A) before GST regime but refund claim has been entertained by the ld. Commissioner (A) after GST regime. In that circumstances, the ld. Commissioner (A) was required to allow the refund of cenvat credit to the appellant in cash instead of allowing re-credit in cenvat credit account - appeal disposed off.
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