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Judgment
OIA passed by CCE (A-1)
Chennai GST",Date,"CESTAT appeal reference
against the OIA",Amount in Rs.
OIA/227/2019,30.7.2019,S/41671/2019,"Rs.45,03,575/-
OIA/228/2019,30.7.2019,S/41672/2019,"Rs.28,33,446/-
RULE 41. Orders and directions in certain cases .- The Tribunal may make such orders or give such directions as may be necessary or,,,
expedient to give effect or in relation to its orders or to prevent abuse of its process or to secure the ends of justice.,,,
In the present case, without appointing a common authority for adjudication of these refund claims, the matter cannot be resolved since tax is paid",,,
under two different tax laws, i.e. Finance Act, 1994 and G.S.T. Act, 2017. Taking note of this fact, in the interest of justice, I direct the Principal Chief",,,
Commissioner of GST and Central Excise of Tamil Nadu to nominate a common adjudicating authority for denovo-processing of all these three refund,,,
claims. The appeals are allowed by remand with the above direction.,,,
Registry is directed to endorse a certified copy of this order to the Principal Chief Commissioner of GST and Central Excise, Tamil Nadu.",,,
(Dictated and pronounced in open Court),,,