9911796707
TMI Blog2022 (3) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... imports made prior to 30.06.2017 is not disputed under the advance authorisation scheme. It is also not disputed that the appellant have paid the CVD and SAD in May, 2018 May, 2019, by way of regularisation on being so pointed out by the Revenue Authority. Further, it is found that the Court below have erred in observing in the impugned order, that without producing proper records of duty paid invoices etc. in manufacture of dutiable final product, refund cannot be given. Also, the refund of CVD and SAD in question is allowable, as credit is no longer available under the GST regime, which was however available under the erstwhile regime of Central Excise prior to 30.06.2017. The appellant is entitled to refund under the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms duties i.e. Basic Customs Duty, Countervailing Duty (CVD), Special Additional Duty (SAD) Cess. The appellant paid ₹ 5,77,839/- vide challan No. 34 dated 15.05.2019 and ₹ 2,07,148/- vide challan No. 60477 dated 22.05.2018. As the appellant had deposited the duties after implementation of GST, therefore they are not eligible to claim cenvat credit of CVD and SAD, as there is no provision in GST to avail input credit of the duties paid for regularization of bonafide default under Advance authorisation (relating to erstwhile regime of Central Excise), hence the appellant filed refund claims. 3. Show cause notices were issued to the appellant proposing therein rejection of the fund claims on the ground that the duty was paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the CVD and SAD in May, 2018 May, 2019, by way of regularisation on being so pointed out by the Revenue Authority. Further, I find that the Court below have erred in observing in the impugned order, that without producing proper records of duty paid invoices etc. in manufacture of dutiable final product, refund cannot be given. I further find that refund of CVD and SAD in question is allowable, as credit is no longer available under the GST regime, which was however available under the erstwhile regime of Central Excise prior to 30.06.2017. Accordingly, I hold that the appellant is entitled to refund under the provisions of Section 142(3) and (6) of the CGST Act. 8. Accordingly, I direct the jurisdictional Assistant Commissioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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