2019 (3) TMI 103

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he fact that on introduction of Central GST Act, 2017, Section 142 deals the situation which directs the authorities to sanction all the refund claims in cash, therefore, no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash - appeal allowed - decided in favor of appellant. - APPEAL NO. E/60833, 60836/2018 - FINAL ORDER NO. 60129-60130 / 2019 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f these appeals the appellant sought to modify the orders of sanctioning of refund claims in Cenvat account for granting the refund claims in cash. 3. Heard the parties. 4. Considering the fact that on introduction of Central GST Act, 2017, Section 142 deals the situation which directs the authorities to sanction all the refund claims in cash, therefore, no authority can sanction refund .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X