Post GST Rollout Refund Claims must be sanctioned in Cash: CESTAT

Ms Great India Steel Fabricatros Vs C.C.E. & S.T. Panchkula (CESTAT Chandigarh) Considering the fact that on introduction of Central GST Act, 2017, Section 142 deals the situation which directs the authorities to sanction all the refund claims in cash, therefore, no authority can sanction refund claim to be credited in Cenvat credit account. In that circumstances, I modify the impugned orders to the extent that refund claims are to be allowed in cash, instead of crediting in Cenvat credit account. Accordingly, the appellant is entitled the refund claims in cash. FULL TEXT OF THE CESTAT JUD...