https://www.taxtmi.com/caselaws?id=772815 The Bombay HC determined that appeals challenging CESTAT orders on duty rates and valuation must be filed before the SC, not the HC. The court stayed CESTAT's direction for cash refund of Rs.256.45 crores for eight weeks, finding it potentially violated Section 142(6)(a) of CGST Act 2017, which restricts cash refunds when CENVAT credit was carried forward. The HC noted Revenue's prejudice from immediate refund outweighed respondent's concerns, especially given respondent's claimed business closure. The petition and appeal were disposed of as not pressed, with liberty to approach SC within eight weeks. en-us Thu, 12 Jun 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772815 The Bombay HC determined that appeals challenging CESTAT orders on duty rates and valuation must be filed before the SC, not the HC. The court stayed CESTAT's direction for cash refund of Rs.256.45 crores for eight weeks, finding it potentially violated Section 142(6)(a) of CGST Act 2017, which restricts cash refunds when CENVAT credit was carried forward. The HC noted Revenue's prejudice from immediate refund outweighed respondent's concerns, especially given respondent's claimed business closure. The petition and appeal were disposed of as not pressed, with liberty to approach SC within eight weeks. Case-Laws Service Tax Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772815