https://www.taxtmi.com/caselaws?id=447461 CESTAT (Chennai-LB) held that orders under s.142(3) of the CGST Act, 2017 disposing refund claims in accordance with existing law are appealable to the Customs, Excise and Service Tax Appellate Tribunal. The Tribunal found that repeal of the Excise Act and consequent lapse of CENVAT Rules did not preclude refund claims under s.142(3), and legislative intent could not have been to deny appellate remedy. The matter was referred to the Division Bench for disposal of the appeal, and it was held that an appeal against an order under s.142 lies to the Appellate Tribunal. en-us Thu, 21 Dec 2023 00:00:00 +0530 Mon, 01 Sep 2025 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447461 CESTAT (Chennai-LB) held that orders under s.142(3) of the CGST Act, 2017 disposing refund claims in accordance with existing law are appealable to the Customs, Excise and Service Tax Appellate Tribunal. The Tribunal found that repeal of the Excise Act and consequent lapse of CENVAT Rules did not preclude refund claims under s.142(3), and legislative intent could not have been to deny appellate remedy. The matter was referred to the Division Bench for disposal of the appeal, and it was held that an appeal against an order under s.142 lies to the Appellate Tribunal. Case-Laws Service Tax Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447461