https://www.taxtmi.com/caselaws?id=415518 The CESTAT allowed the appeal in favor of the appellant, setting aside the Adjudicating Authority's decision to reject the refund claim of &8377; 21 Lakhs. The Tribunal determined that the appellant was entitled to a refund of both the &8377; 15 Lakhs paid in cash during the investigation and the &8377; 6 Lakhs from the Cenvat Credit Account. The rejection of the &8377; 6 Lakhs was overturned as it was deemed refundable under Section 142 of the GST Act. The order for refund was issued on 03.12.2021. en-us Fri, 03 Dec 2021 00:00:00 +0530 Wed, 08 Dec 2021 08:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415518 The CESTAT allowed the appeal in favor of the appellant, setting aside the Adjudicating Authority's decision to reject the refund claim of &8377; 21 Lakhs. The Tribunal determined that the appellant was entitled to a refund of both the &8377; 15 Lakhs paid in cash during the investigation and the &8377; 6 Lakhs from the Cenvat Credit Account. The rejection of the &8377; 6 Lakhs was overturned as it was deemed refundable under Section 142 of the GST Act. The order for refund was issued on 03.12.2021. Case-Laws Central Excise Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415518