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TMI Blog2024 (9) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... he reading of Section 142 (4) of the CGST Act is clearly reflective of the fact that refund of the tax paid on input or input services under the existing law pertaining to export of goods and services prior to appointed day would be covered by the provision of existing law. It is also noted that the concerned question of law is no more resintegra and is squarely covered and had come to be consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) Thane GST and CE setting aside the Order-In- Original No. ST/DIV-IV/ME/LEGACY-REFUND-ST/VG/59/2018-19 dated 15.01.2019 and ST4/ME/DN-IV/REFUDN/AC/VG/19/2018 dated 19.12.2018 whereby the adjudicating authority sanctioned a refund amount of Rs. 3,50,428/- and Rs. 7,24,899/-. 2. Heard the appellant and the respondent in the matter and perused the case records. The short question involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nteralia holding fulfillment of all stipulated conditions in terms of Notification No. 41 of 2012 dated 29.06.2012 for grant of rebate of service tax paid on taxable services received by the exporter. He lays down a categorical finding thereto. The learned Commissioner (Appeals) vide the impugned order held the view that pursuant to introduction of GST, provisions of Finance Act under Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or after the appointed day, shall be disposed of in accordance with the provisions of the existing law: Provided --- 7. The reading of the said provision is clearly reflective of the fact that refund of the tax paid on input or input services under the existing law pertaining to export of goods and services prior to appointed day would be covered by the provision of existing law. 8. It is also n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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