https://www.taxtmi.com/caselaws?id=470758 Refund claims for unutilised CENVAT credit under Section 142(3) of the CGST Act must be disposed of under the existing law where the claim and lower-authority orders arise under Section 11B of the Central Excise Act and the Cenvat Credit Rules. Consequently, appellate jurisdiction remains with the Customs, Excise and Service Tax Appellate Tribunal rather than the Goods and Services Tax Appellate Tribunal. An appeal concerning such a refund is therefore not maintainable before GSTAT. en-us Wed, 06 Aug 2025 00:00:00 +0530 Thu, 06 Aug 2026 19:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470758 Refund claims for unutilised CENVAT credit under Section 142(3) of the CGST Act must be disposed of under the existing law where the claim and lower-authority orders arise under Section 11B of the Central Excise Act and the Cenvat Credit Rules. Consequently, appellate jurisdiction remains with the Customs, Excise and Service Tax Appellate Tribunal rather than the Goods and Services Tax Appellate Tribunal. An appeal concerning such a refund is therefore not maintainable before GSTAT. Case-Laws GST Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470758