2026-VIL-309-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs - Refund of CVD/SAD under Section 27 of Customs Act - Appellant filed refund claim for CVD/SAD paid on excess import quantity of raw materials under Advance Authorization License - Whether the appellant is entitled to refund of CVD/SAD under Section 27 of Customs Act or under Section 142(3) and 142(6)(a) of CGST Act, 2017 – HELD - the appellant filed refund claim under Section 27 of the Customs Act towards CVD paid on MEIS Scrips under the provisions of Para 3.02 of Foreign Trade Policy 2015-20, on excess import quantity of raw materials imported under Advance Authorisation Licenses. After 01.07.2017, in GST regime, no credit of such duty was available, therefore, the Appellant filed refund claim for same - As per the settled legal position under Section 142(3) and 142(6)(a) of CGST Act, 2017, the appellant is entitled to refund of CVD/SAD paid on excess import quantity, even though credit of such duty was not available under the GST regime - The appellant is legally entitled to refund of CVD/SAD under Section 142(3) of CGST Act, 2017, as the duty was paid during the pre-GST regime when Cenvat credit was available – Further, the concept of unjust enrichment is not applicable in the present case as the appellant had submitted a certificate from a Chartered Accountant that the incidence of CVD paid on excess import quantity was not passed on to any other person. Accordingly, the Department is directed to refund the CVD/SAD amount to the appellant – The appeal is allowed
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