2019 (2) TMI 561

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....s exported by them on account of Cenvat credit laying their account unutilized. Some rebate claims were sanctioned in cash, the some were allowed in their Cenvat credit account during the period September-November, 2017. As per Section 142(3) of the Central Goods & Service Tax Act, 2017, the refund claims are to be sanctioned in cash; therefore, the appellant approached the adjudicating authority that they are entitled to claim the refund in cash instead of Cenvat credit account. The said request of the appellant was rejected on 28.03.2018, but the appellant got the said rejection letter only in 05.06.2018. Against that order, the appellant filed the appeal before the Ld. Commissioner (Appeals) on June, 2018. The Ld. Commissioner (Appeals) ....

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....dit account have not been challenged by the appellant, therefore, they cannot claim the refund in cash. Moreover, the request made by the appellant for modification of the order by adjudicating authority has been quashed by the adjudicating authority for rejecting the said request and against the said request, the appellant did not approach the Ld. Commissioner (Appeals) within time, therefore, the appeal cannot be maintainable. 5. Heard the parties and considered the submissions. 6. On hearing both the sides, I find that the following issues arise:- (A) Whether without filing the appeal against the orders of sanctioning the refund claim into Cenvat credit account, the appeal is maintainable before this Tribunal or not? (B) Whet....