2024-VIL-383-CESTAT-HYD-CU
  1. Home
  2. 2024-VIL-383-CESTAT-HYD-CU

CUSTOMS CESTAT Cases

Customs – Denial of refund of CVD + SAD claimed under the provision of Section 142(3) of the CGST Act, 2017 - Refund of CVD + SAD paid for regularisation of Advance License (Import License) deposited after 01.07.2017 in relation to imports prior to 01.07.2017 – HELD - Section 142(3) read with 142(5) of the CGST Act, 2017 provides that every claim for refund by any person before, on or after the appointed day, for refund of any amount of Cenvat credit/duty/tax/interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of the existing law and any amount eventually accruing to him, shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provision of unjust enrichment - from a conjoint reading of sub-section (3) (5) and (8A) of Section 142 of the CGST Act it is evident than that an assessee is entitled to claim refund of CVD and SAD paid after appointed day, under the existing law, and such claim has to be disposed of according to the provisions of the existing law. As the Appellant was admittedly entitled to Cenvat credit of the said amount of, which is now no longer available due to implementation of GST regime, it is held that they are entitled to refund of the said amount - the Adjudicating Authority is directed to grant refund of the CVD and SAD to the Appellant along with interest as specified under Section 11BB of the Central Excise Act – appeal is allowed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

Income Tax Deductors/Collectors...
CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?