Jurisdiction of CESTAT - Tribunal can entertain appeal u/s 142(9)(b) of CGST Act, 2017 for refund of CENVAT Credit.

The case involves a dispute over the jurisdiction of the Appellate Tribunal (CESTAT) to entertain an appeal u/s 142(9) of the CGST Act, 2017 regarding refund of CENVAT Credit. The Tribunal held that claims for refund must be processed according to existing laws, specifically Chapter V of the Finance Act and the Central Excise Act. The decision in Bosch Electrical applies to refunds u/s 142(9)(b), allowing appeals to be filed with the CESTAT. The matter is now to be decided by the appropriate Bench. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X