https://www.taxtmi.com/highlights?id=78246 The case involves a dispute over the jurisdiction of the Appellate Tribunal (CESTAT) to entertain an appeal u/s 142(9) of the CGST Act, 2017 regarding refund of CENVAT Credit. The Tribunal held that claims for refund must be processed according to existing laws, specifically Chapter V of the Finance Act and the Central Excise Act. The decision in Bosch Electrical applies to refunds u/s 142(9)(b), allowing appeals to be filed with the CESTAT. The matter is now to be decided by the appropriate Bench. en-us Fri, 07 Jun 2024 08:12:39 +0530 Fri, 07 Jun 2024 08:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78246 The case involves a dispute over the jurisdiction of the Appellate Tribunal (CESTAT) to entertain an appeal u/s 142(9) of the CGST Act, 2017 regarding refund of CENVAT Credit. The Tribunal held that claims for refund must be processed according to existing laws, specifically Chapter V of the Finance Act and the Central Excise Act. The decision in Bosch Electrical applies to refunds u/s 142(9)(b), allowing appeals to be filed with the CESTAT. The matter is now to be decided by the appropriate Bench. Highlights Service Tax Fri, 07 Jun 2024 08:12:39 +0530 https://www.taxtmi.com/highlights?id=78246