2019 (7) TMI 1242

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..... cate For The Respondent : Shri V.Gupta, AR ORDER PER: ASHOK JINDAL The appellant is in appeal against the impugned order wherein the Commissioner (Appeals) has although sanctioned refund claim to the appellant but the same has been directed to credited in their Cenvat Credit account on 26.12.2017. 2. The brief facts of the case are that the appellant was engaged in the manufacture of excis .....

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..... f law in GST regime, the Commissioner (Appeals) has allowed the refund to be credited in their Cenvat Credit account which is against the spirit of law. In fact, the Commissioner (Appeals) by doing this act has dragged the appellant in unnecessary litigation before this Tribunal, the act of the Commissioner (Appeals) cannot be appreciated. Therefore, I do not find any merit in the impugned order, .....

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