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2021 (3) TMI 885 - CESTAT CHENNAIRefund of Unutilised Credit in cash - section 142(6) of CGST Act, 2017 - applicability of Section 11B of CEA or Rule 5 of the CCR, 2004 - HELD THAT:- In the case on hand, the submissions of the Learned Advocate, both verbal as also in the synopsis filed on 05.03.2021 (paragraph 10), coupled with the refund claimed through various letters, only indicate that the appellant is essentially claiming refund under Section 142(6) of the C.G.S.T. Act, per se - To decide the issue of refund under said section, CESTAT is not having jurisdiction since it pertains to examination and interpretation of a claim under the C.G.S.T. Act and to decide the eligibility or otherwise of the claimant under the C.G.S.T. Act. It, however, appears that the appellant has an arguable case for refund under Central Excise Act, but since the claim is clearly under CGST Act, 2017 the jurisdiction over which is not vested with CESTAT, the present appeal is dismissed for want of jurisdiction.
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