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2024 (1) TMI 1254 - AT - Service TaxCash refund under Section 142(3) of the CGST Act 2017 - Service Tax paid by the appellant during the present GST regime for the Service Tax which should have been paid by them under RCM basis during the previous Central Excise/Service Tax regime - HELD THAT:- The issue as to whether in such cases whether this Tribunal has a Jurisdiction to decide the case or not was before the Hon’ble Larger Bench in the case of M/S. BOSCH ELECTRICAL DRIVE INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL TAX, CHENNAI [2023 (12) TMI 1145 - CESTAT CHENNAI-LB]. The Larger Bench has held This view also gains support from the fact the legislative intent could not have been to deprive either an assessee or the Revenue from the right of an appeal since an appeal against an order passed under section 142 of the CGST Act would not lie to the Appellate Tribunal constituted under the CGST Act. On going through the Show Cause Notice, OIO and OIA, it is seen that this issue was not raised by the Department at any point of time while rejecting the refund claim. The Adjudicating Authority has rejected the claim purely on the ground that there was no provision under Section 142(3) of CGST Act 2017 to grant the cash refund. Therefore, when no appeal was filed by the Department against the OIO passed, the Revenue is precluded from raising such an issue purely to contest a squarely covered case. The impugned order set aside - appeal allowed.
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