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2021 (9) TMI 1404 - AT - Service TaxRefund claim under C.G.S.T. upon the introduction of the Central Goods and Services Tax Act, 2017 - Jurisdiction of CESTAT, having been constituted under the Customs Act, 1962, to look into and decide refund claims - difference of opinions - HELD THAT:- There are divergent views, which are required to be ironed out by a Larger Bench, in the interests of justice - thus, this is a fit case to be referred to the Larger Bench to decide the following question: “Whether the CESTAT, having been constituted under the Customs Act, 1962, can look into and decide refund claims under C.G.S.T. upon the introduction of the Central Goods and Services Tax Act, 2017, which is a self-contained code having its own appellate mechanisms?” Accordingly, the Registry is directed to place this file before the Hon’ble President to consider constitution of a Larger Bench to decide the above question of law.
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