GST Appellate Tribunal, Thane
Commissioner, CGST & C. Ex., Raigad v. Kairav Chemofarbe Industries Ltd
For assessee
The ruling in brief
Where refund order under section 142(3) as well as order in first appeal was passed by applying section 11B of Central Excise Act, appeal against such order was maintainable before CESTAT and not GSTAT, rendering revenue's appeal before GSTAT not maintainable
Provisions considered
Section 112 of Central Goods and Services Tax Act, 2017/ Maharashtra Goods and Services Tax Act, 2017 - Section 11B of Central Excise Act, 1944
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