Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 103 - AT - Central ExciseRefund in cash - refund of unutilized amount lying in Cenvat credit account - grievance of the appellant is that after introduction of Central Goods and Service Tax Act, 2017 all refund claims are to be sanctioned in cash - Held that:- Considering the fact that on introduction of Central GST Act, 2017, Section 142 deals the situation which directs the authorities to sanction all the refund claims in cash, therefore, no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash - appeal allowed - decided in favor of appellant.
|