Jurisdiction of refund claim of Cenvat credit lies with CESTAT and not GSTAT

The Thane Bench of the GST Appellate Tribunal dismissed the Revenue's appeal as not maintainable, holding that refund claims relating to unutilised CENVAT credit under Section 142(3) of the CGST Act continue to be governed by the erstwhile Central Excise Act, 1944. Consequently, the appropriate appellate forum is the CESTAT and not the GSTAT.