Appeal for Refund Under CGST Act Dismissed by CESTAT Due to Lack of Jurisdiction; Presented Case Under Wrong Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of Unutilised Credit in cash - section 142(6) of CGST Act, 2017 - the appellant has an arguable case for refund under Central Excise Act, but since the claim is clearly under CGST Act, 2017 the jurisdiction over which is not vested with CESTAT, the present appeal is dismissed for want of jurisdiction. - AT....