https://www.taxtmi.com/caselaws?id=383546 The Tribunal set aside the Commissioner (Appeals) order directing a refund claim to be credited in the Cenvat Credit account post-GST regime introduction. The Tribunal emphasized that refunds under the CGST Act, 2017 should be paid in cash, not credited to accounts. The Commissioner's decision caused unnecessary litigation for the appellant and was deemed contrary to the law. Consequently, the Tribunal allowed the appeal, reinstating the original decision to refund the amount in cash, highlighting the importance of complying with legal provisions for refund disbursement in the post-GST regime. en-us Fri, 16 Nov 2018 00:00:00 +0530 Tue, 27 Aug 2019 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383546 The Tribunal set aside the Commissioner (Appeals) order directing a refund claim to be credited in the Cenvat Credit account post-GST regime introduction. The Tribunal emphasized that refunds under the CGST Act, 2017 should be paid in cash, not credited to accounts. The Commissioner's decision caused unnecessary litigation for the appellant and was deemed contrary to the law. Consequently, the Tribunal allowed the appeal, reinstating the original decision to refund the amount in cash, highlighting the importance of complying with legal provisions for refund disbursement in the post-GST regime. Case-Laws Central Excise Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383546