2019 (7) TMI 1242

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..... t, duty, tax, interest or any amount, the same shall be paid in cash to the assessee. Despite, clear-cut provisions of law in GST regime, the Commissioner (Appeals) has allowed the refund to be credited in their Cenvat Credit account which is against the spirit of law. The order of the adjudicating authority is restored - appeal allowed. - Appeal No. E/60732/2018 - FINAL ORDER NO.63419/2018 - .....

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..... e filed refund claim. The refund claim was sanctioned by the adjudicating authority in cash to the appellant. Against the said order, the Revenue has filed appeal before the Commissioner (Appeals), who allowed the appeal but the refund was directed to be credited in their Cenvat Credit account on 26.12.2017 after introduction of GST regime. 3. Heard the parties. .....

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