CESTAT Handles Appeals on Refund Orders Under GST Act 2017, Including Service Tax Paid Under Finance Act.

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....Jurisdiction of CESTAT under GST Act, 2017 - Refund order passed u/s 142 - In the present case, the service tax was paid under the provisions of Chapter V of the Finance Act and refund was claimed u/s 142(3) of the CGST Act, under which the claim was required to be disposed of in accordance with the provisions of the existing law. - An appeal would lie to the CESTAT against an order passed u/s 142 - AT (Larger Bench)....