https://www.taxtmi.com/caselaws?id=401616 The Tribunal allowed the appellant's appeal against the rejection of their refund claim in a deemed export case, ruling that they were entitled to re-credit the amount previously reversed before the introduction of the CGST Act 2017. The issue of re-credit was considered valid as it arose due to the legislative change after the refund claim was filed, allowing the appellant to raise it during the appeal proceedings. The decision was supported by a previous Tribunal ruling and Section 142(3) of the CGST Act 2017. en-us Thu, 10 Dec 2020 00:00:00 +0530 Sat, 12 Dec 2020 07:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401616 The Tribunal allowed the appellant's appeal against the rejection of their refund claim in a deemed export case, ruling that they were entitled to re-credit the amount previously reversed before the introduction of the CGST Act 2017. The issue of re-credit was considered valid as it arose due to the legislative change after the refund claim was filed, allowing the appellant to raise it during the appeal proceedings. The decision was supported by a previous Tribunal ruling and Section 142(3) of the CGST Act 2017. Case-Laws Central Excise Thu, 10 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401616