Refund of Unutilised Credit in cash - section 142(6) of CGST ...

Central Excise

March 23, 2021

Refund of Unutilised Credit in cash - section 142(6) of CGST Act, 2017 - the appellant has an arguable case for refund under Central Excise Act, but since the claim is clearly under CGST Act, 2017 the jurisdiction over which is not vested with CESTAT, the present appeal is dismissed for want of jurisdiction. - AT

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Refund of Unutilised Credit in cash - section 142(6) of CGST ...

Central Excise

March 23, 2021

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