https://www.taxtmi.com/caselaws?id=777632 CESTAT allowed the appeal and set aside the impugned order, holding that Section 142(3) of the CGST Act is a non-obstante clause overriding central excise provisions except Section 11B(2) of the CEA. The tribunal found the refund claim was properly filed under Section 142(3), with Section 11B(2) applicable only to any unjust enrichment portion. The applicant had complied with Section 11B(2) and furnished a CA certificate showing duty burden was not passed on; reliance on Rules 5/5A/5B was unnecessary. The refund denial was therefore overturned. en-us Fri, 01 Aug 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777632 CESTAT allowed the appeal and set aside the impugned order, holding that Section 142(3) of the CGST Act is a non-obstante clause overriding central excise provisions except Section 11B(2) of the CEA. The tribunal found the refund claim was properly filed under Section 142(3), with Section 11B(2) applicable only to any unjust enrichment portion. The applicant had complied with Section 11B(2) and furnished a CA certificate showing duty burden was not passed on; reliance on Rules 5/5A/5B was unnecessary. The refund denial was therefore overturned. Case-Laws Central Excise Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777632