2024 (9) TMI 1302

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..... Assistant Commissioner, Authorized Representative for the Respondent. ORDER The appellant have filed the impugned appeals against the Order-In- Appeal No. DL/26-27/APPEALS/THANE/ME/20-21 dated 17.08.2020 passed by Commissioner (Appeals) Thane GST and CE setting aside the Order-In- Original No. ST/DIV-IV/ME/LEGACY-REFUND-ST/VG/59/2018-19 dated 15.01.2019 and ST4/ME/DN-IV/REFUDN/AC/VG/19/2018 d .....

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..... paid thereon. Subsequently, the cut and polished diamonds were exported during the period July 2017 to March 2018 under the GST Regime. 4. It is noted from records that the adjudicating authority had allowed the said rebate claim, interalia holding fulfillment of all stipulated conditions in terms of Notification No. 41 of 2012 dated 29.06.2012 for grant of rebate of service tax paid on taxable .....

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..... under: Miscellaneous Transitional Provision. Section 142 (4) of the CGST Act: "Every claim for refund filed after the appointed day for refund of any duty or tax paid under existing law in respect of the goods or services exported before or after the appointed day, shall be disposed of in accordance with the provisions of the existing law: Provided ---" 7. The reading of the said provisi .....

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