2024-VIL-1288-CESTAT-AHM-CE
  1. Home
  2. 2024-VIL-1288-CESTAT-AHM-CE

CENTRAL EXCISE CESTAT Cases

Central Excise - Advance authorization, Export obligation, Refund claim – Appellant obtained Advance Authorizations to import certain duty-free inputs for the manufacture of pharmaceutical products to be exported. Due to non-fulfillment of the export obligation within the prescribed time limit, the appellant paid the applicable import duties, including Basic Customs Duty, CVD, and SAD, after the implementation of the GST regime – Rejection of refund claim for CENVAT credit of CVD and SAD on the ground that the amount was not eligible for CENVAT credit under the GST regime - Whether the appellant is entitled to claim a refund of the CENVAT credit of the CVD and SAD paid after the implementation of the GST regime, even though the duty-free inputs were imported under the pre-GST regime – HELD - the CVD and SAD paid by the appellant were in respect of imports made prior to the GST regime, and the appellant was entitled to the CENVAT credit of such payments under the erstwhile Central Excise regime – the Section 142(3) and Section 142(6) of the CGST Act, 2017, specifically designed to address such situations where the CENVAT credit could not be availed due to the transition to the GST regime. Therefore, the appellant is prima facie entitled to the refund of the CENVAT credit of the CVD and SAD paid after the implementation of the GST regime - Matter remanded to the adjudicating authority for processing the refund claim in accordance with the law – the appeal is allowed by remand
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

GST Video

GSTR 9 & 9C - Important Changes
By 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?