2021 (3) TMI 1318

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....HC<br>Dated:- 18-3-2021<br>CEA-11-2020 - -<br>Central Excise<br>Mohammad Rafiq, Chief Justice And Vijay Kumar Shukla, Judge For the Appellant : Shri Siddharth Seth, Learned Counsel. For the Responde....

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.... be refunded to the respondent in cash under the provisions of section 142(3) of the Central Goods & Services Tax, 2017 read with section 11B of the Central Excise Act, 1944 ?" Learned counsel for t....