2025 (8) TMI 1847

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hanshyam Kumar, Assistant Commissioner, Authorised Representative. Counsel for Respondent: Shri Hemant Regmi, Chartered Accountant. ORDER PER: SHRI RAMESH NAIR, JUDICIAL MEMBER 1. This appeal is listed for regular hearing and final disposal of the appeal filed by the revenue. On going thru the records of the appeal, we find that the Order-in-Original as well as the first appellate orde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Representative appearing for the revenue appellant, answering the query, submits that issue is of refund under Section 142(3) of CGST Act, hence appeal is maintainable in this GST Appellate Tribunal. 5. On the other hand, Shri Hemant Regmi, learned Chartered Accountant, appearing on behalf of the respondent, at the outset submits that firstly the preamble of the impugned order itself directs t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., 2017, for ease of reference the said section is reproduced below: Section 142 (3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e larger bench of CESTAT at Chennai in the case of M/s. Bosch Electrical Drive India Pvt. Ltd. v. Commissioner of Central Tax, Chennai (reported in 2024 (390) E.L.T. 652 (Tri.-LB) ruled that appeals against refund/credit rejection orders passed under Section 142(3) of the CGST Act, 2017 lie maintainable before the CESTAT. 6.3 As per our above discussion and finding with the settled legal positi....