2020 (12) TMI 415

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....llant Mr. Bhasha Ram, AR for the Respondent ORDER The appellant is in appeal against the impugned order wherein their refund claim has been rejected in terms of the provisions effective from 01.03.2015 in case of deemed export. 2. When the matter taken up for hearing, the ld. Counsel for the appellant submits that on merits, he is not contesting the matter and taking alternative plea t....

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....L 196 (Tri. Chandigarh). 3. On the other hand, the ld. AR submits that it is a admitted position that the appellant is not entitled to claim the refund of the amount in question, therefore, appeal deserve to be dismissed. With regard to re-credit of cenvat credit, it is a submission that the said issue was not raised by the appellant before this Tribunal; therefore the same cannot be decided. ....

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....Rawalwasia Ispat Udyog Pvt Ltd (supra), wherein this Tribunal has observed as under: "4. Considering the fact that as per Section 142 (3) of CGST Act, 2017, which was enforced with effect from 1.7.2017 if any refund arises on account of Cenvat credit, duty, tax, interest or any amount, the same shall be paid in cash to the assessee. Despite, clear-cut provisions of law in GST regime, the ....