Entitlement for interest of refund from the date of deposit - ...
Central Excise
March 17, 2022
Entitlement for interest of refund from the date of deposit - Post GST regime - Section 142 of the Act when read with Section 2(48) of the Act is a complete answer to the plea raised by the appellant qua the issue of jurisdiction. The provision explicitely provides that every claim of refund shall be dealt under the existing law i.e. Central Excise Act, 1944 and not by the provisions of the Act. Thus the plea of transfer of jurisdiction due to GST regime is not available to the appellant (revenue) - CESTAT rightly allowed the interest - HC
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