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    <title>2021 (10) TMI 1345 - CESTAT CHENNAI</title>
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    <description>The Tribunal concluded that refund claims under Section 142(3) of the C.G.S.T. Act, 2017 should be disposed of under the C.G.S.T. Act and are appealable to the GST Appellate Tribunal, not the CESTAT. Due to conflicting decisions, the matter was referred to a Larger Bench to determine whether a refund order under Section 142 of the Act is appealable before the Customs, Excise and Service Tax Appellate Tribunal. The Registry was directed to present the issue before the Hon&#039;ble President for the constitution of a Larger Bench.</description>
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      <title>2021 (10) TMI 1345 - CESTAT CHENNAI</title>
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      <description>The Tribunal concluded that refund claims under Section 142(3) of the C.G.S.T. Act, 2017 should be disposed of under the C.G.S.T. Act and are appealable to the GST Appellate Tribunal, not the CESTAT. Due to conflicting decisions, the matter was referred to a Larger Bench to determine whether a refund order under Section 142 of the Act is appealable before the Customs, Excise and Service Tax Appellate Tribunal. The Registry was directed to present the issue before the Hon&#039;ble President for the constitution of a Larger Bench.</description>
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