https://www.taxtmi.com/highlights?id=57282 Refund of Unutilised Credit in cash - section 142(6) of CGST Act, 2017 - the appellant has an arguable case for refund under Central Excise Act, but since the claim is clearly under CGST Act, 2017 the jurisdiction over which is not vested with CESTAT, the present appeal is dismissed for want of jurisdiction. - AT en-us Tue, 23 Mar 2021 11:47:37 +0530 Tue, 23 Mar 2021 11:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57282 Refund of Unutilised Credit in cash - section 142(6) of CGST Act, 2017 - the appellant has an arguable case for refund under Central Excise Act, but since the claim is clearly under CGST Act, 2017 the jurisdiction over which is not vested with CESTAT, the present appeal is dismissed for want of jurisdiction. - AT Highlights Central Excise Tue, 23 Mar 2021 11:47:37 +0530 https://www.taxtmi.com/highlights?id=57282