Post-GST CENVAT Refunds must be Processed U/s. 142(3) of CGST Act, 2017: HC

Commissioner, Central Excise, Customs and Service Tax Vs Jindal Steel and Power Ltd (Orissa High Court) It appears that the opposite party exported final products on payment of Central Excise duty of Rs. 69,98,64,638/- during the period 01.01.2017 to 03.2017, and claimed rebate, vide application dated 14.08.2017, under Rule 18 of the Central Excise Rules, 2002. The Original Authority, vide Order-in-Original dated 10.10.2017 sanctioned the entire amount as rebate. The aforesaid Order-in-Original dated 10.10.2017 was reviewed by the petitioner department on the ground that duty was paid on CIF v...