https://www.taxtmi.com/caselaws?id=449216 CESTAT Hyderabad allowed the appeal regarding cash refund of customs duty/CVD under Section 142(3) of CGST Act, 2017. The tribunal held it has jurisdiction to entertain such refund claims, following the Larger Bench decision in Bosch Electrical Drive case (2023). The court ruled that for assessees who paid service tax, excise duty as CVD+SAD or IGST after July 1, 2017, the only recourse is cash refund under Section 142(3). Earlier contrary decisions from Chennai Bench were deemed inapplicable as they preceded the Larger Bench ruling establishing clear jurisdictional authority. en-us Thu, 18 Jan 2024 00:00:00 +0530 Thu, 08 Feb 2024 06:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449216 CESTAT Hyderabad allowed the appeal regarding cash refund of customs duty/CVD under Section 142(3) of CGST Act, 2017. The tribunal held it has jurisdiction to entertain such refund claims, following the Larger Bench decision in Bosch Electrical Drive case (2023). The court ruled that for assessees who paid service tax, excise duty as CVD+SAD or IGST after July 1, 2017, the only recourse is cash refund under Section 142(3). Earlier contrary decisions from Chennai Bench were deemed inapplicable as they preceded the Larger Bench ruling establishing clear jurisdictional authority. Case-Laws Central Excise Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449216