GSTAT Thane
For assessee
Commissioner, CGST & C. Ex., Raigad v. Kairav Chemofarbe Industries Ltd
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