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of CESTAT allowed the appeal by way of remand, setting aside the Commissioner (Appeals) order and directing the adjudicating authority to re-determine the refund application. The Tribunal held that refunds accruing post-01.07.2017 fall under s.142(3) CGST Act and must be considered in cash where applicable, and that reliance on s.142(8)(a) was misplaced because duties were voluntarily paid on reconciliation, not pursuant to recovery proceedings. However, Rule 9(1)(b) CCR, 2004 may bar CENVAT credit where duty becomes recoverable due to fraud, collusion or willful suppression; where credit is disallowed, refund claims are unsustainable. Matter remanded for fresh adjudication in light of these observations.
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