Excise Refund claim made on or before 01.07.2017 will be dealt under excise law: CESTAT Chandigarh

Riba Textiles Limited Vs CCE & ST, Panchkula (CESTAT Chandigarh)

Provisions of Section 142 of CGST Act, 2017 clearly show that every claim of refund, every proceeding of appeal, review or reference filed/initiated whether on or before the appointed day i. e. 1.7.2017 under the existing law which means the jurisdiction for the purpose of every claim of refund, every proceeding of appeal, review or reference before this Tribunal shall be dealt under the provision Central Excise law and not by the provision of CGST law. As

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