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      <description>Refund claims for unutilised CENVAT credit under the transitional provision must be disposed of under the existing Central Excise law. Where the original and first-appellate orders concern refund of accumulated CENVAT credit or rejection of credit under that regime, the appellate remedy lies before CESTAT. GSTAT therefore has no appellate jurisdiction over such appeals, which must be pursued before CESTAT.</description>
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