2021 (3) TMI 1318

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..... 17 - balances were not allowed to be carried forward in Tran-1 under section 140 of CGST Act, 2017 were liable to be refunded to the respondent in cash under the provisions of section 142(3) of the Central Goods Services Tax, 2017 read with section 11B of the Central Excise Act, 1944 or not? HELD THAT:- The appeal is admitted on the substantial question of law - the refund as directed by the CESTA .....

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