https://www.taxtmi.com/caselaws?id=753640 CESTAT Chandigarh held that appeals against orders passed under section 142(9) of CGST Act, 2017 regarding CENVAT Credit refunds are maintainable before the Tribunal. The court determined that sections 142(3) and 142(9)(b) require application of existing law provisions, specifically Chapter V of Finance Act and Central Excise Act. Following the Larger Bench decision in Bosch Electrical case, CESTAT has jurisdiction to entertain appeals against refund orders under section 142(9)(b) of CGST Act, 2017. The matter was directed to appropriate Bench for appeal disposal. en-us Mon, 03 Jun 2024 00:00:00 +0530 Thu, 06 Jun 2024 21:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753640 CESTAT Chandigarh held that appeals against orders passed under section 142(9) of CGST Act, 2017 regarding CENVAT Credit refunds are maintainable before the Tribunal. The court determined that sections 142(3) and 142(9)(b) require application of existing law provisions, specifically Chapter V of Finance Act and Central Excise Act. Following the Larger Bench decision in Bosch Electrical case, CESTAT has jurisdiction to entertain appeals against refund orders under section 142(9)(b) of CGST Act, 2017. The matter was directed to appropriate Bench for appeal disposal. Case-Laws Service Tax Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753640