TMI Blog2021 (10) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... ransitional provisions, as contained in Section 142 of CGST Act, wherein it has been provided that on or after 1.7.2017, any adjustment regarding refund of the duty or liability on the assessee has to be adjusted in cash. The Adjudicating Authority directed to disburse refund of ₹ 41,94,304/- in cash. It is further held that the appellant/assessee is entitled to interest on the said amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 75,63,721/- on 16.05.2012. Subsequently, the appellant/assessee was successful in appeal before the Commissioner (Appeals), wherein by order-in-appeal dated 15.4.2015, the demand was set aside. 3. The appellant applied for refund of the pre-deposit amount of ₹ 75,63,721/-, which was allowed vide order-in-original dated 3.9.2015. However, refund of ₹ 33,69,417/- was allowed in cash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de impugned order granted liberty to again approach the court below for refund of the amount in cash. 6. Ld. Counsel for the appellant/assessee urges that this order is in conflict with the transitional provisions, as contained in Section 142 of CGST Act. 7. Ld. Authorised Representative for Revenue relies on the impugned order. 8. Appreciating that order of Commissioner (Appeals)/(Audit) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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