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TMI Blog2022 (2) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 11B but under Section 142(3) of CGST Act - HELD THAT:- In exactly identical situation, Division Bench of this Tribunal in the case of COROMANDEL INTERNATIONAL LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE ST, VADODARA [ 2021 (10) TMI 1289 - CESTAT AHMEDABAD] and in the case of GARDEN SILK MILLS LTD. VERSUS GARDEN SILK MILLS LTD. [ 2022 (1) TMI 1169 - CESTAT AHMEDABAD] has remanded the matter to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous to remand the matter back to the Adjudicating Authority for deciding the issue after considering the decision of Hon ble Gujarat High Court. Appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... to examine the matter afresh relying on the decision of the Hon'ble Gujarat High Court in the case of SAL Steel Limited - 2020 (37) GSTL 3 (Guj.). 3. Learned Authorised Representative pleads that the refund claim is not filed under Section 11B but under Section 142(3) of CGST Act. The jurisdiction of CESTAT to deal with such cases where claim was filed under said Section of CGST Act, has been re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not get an opportunity to consider the impact of the said decision of Hon'ble Gujarat High Court while deciding the refund claim. I consider it judicious to remand the matter back to the Adjudicating Authority for deciding the issue after considering the decision of Hon'ble Gujarat High Court. The appeal is allowed by way of remand to the Adjudicating Authority to decide the matter afresh afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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