https://www.taxtmi.com/caselaws?id=437579 The court dismissed the writ petition seeking to quash an order sanctioning rebate on Central Excise duty, upholding the decision to refund the disputed amount in cash in accordance with Section 142(3) of the CGST Act, 2017 and previous legal interpretations. The Commissioner (Appeals) held that the rebate should be refunded in cash, as filing for rebate was post-01.07.2017, supported by a judgment of the Gujarat High Court in a similar case. The court found no infirmity in the order and confirmed the demand for the erroneously refunded amount, imposing penalties. en-us Thu, 04 May 2023 00:00:00 +0530 Wed, 10 May 2023 08:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437579 The court dismissed the writ petition seeking to quash an order sanctioning rebate on Central Excise duty, upholding the decision to refund the disputed amount in cash in accordance with Section 142(3) of the CGST Act, 2017 and previous legal interpretations. The Commissioner (Appeals) held that the rebate should be refunded in cash, as filing for rebate was post-01.07.2017, supported by a judgment of the Gujarat High Court in a similar case. The court found no infirmity in the order and confirmed the demand for the erroneously refunded amount, imposing penalties. Case-Laws Central Excise Thu, 04 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437579