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        Central Excise

        Rebate claim - Post GST era - Revenue proposes the re-crediting...

        Cash Refund Upheld Over Re-credit for Post-GST Rebate Claims u/s 142(3) CGST Act 2017.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Rebate claim - Post GST era - Revenue proposes the re-crediting to the Cenvat Credit ledger instead of paid in Cash - Commissioner (Appeals) while considering the case also taken into consideration the provisions contained under Section 142 (3) of the CGST Act, 2017 and held that since the application for rebate was filed after the appointed date, i.e., 01.07.2017, the amount which earlier would have been allowed to be refunded by way of re-credit, should now be refunded in cash as per the provisions of said Section 142(3). - Order of revisional authority sanctioning the cash refund sustained - HC
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