9911796707
TMI Blog2024 (2) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon head of Customs Duty without appropriate bifurcation of Basic Customs Duty, CVD+SAD/IGST while making the payment. Therefore, the quantified refund claim of Rs.34,46,465/- by the Appellant is not verifiable and it is not known whether the figure given by the Appellant was correct or not. An identical issue had come up before this Bench on several occasions recently. Relying on the Larger Bench decision in the case of M/S. BOSCH ELECTRICAL DRIVE INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL TAX, CHENNAI [ 2023 (12) TMI 1145 - CESTAT CHENNAI-LB] and other Tribunal decisions in the case of M/S MITHILA DRUGS PVT. LTD. VERSUS COMMISSIONER, CENTRAL GOODS AND SERVICE TAX, UDAIPUR (RAJASTHAN) [ 2022 (3) TMI 58 - CESTAT NEW DELHI] , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of which he was required to pay the Customs Duty foregone at the time of initial import. The initial exports imports were during the year 2008 and the Customs Duty foregone was calculated and paid in December 2019. In the normal course, when such Customs Duty is paid, the CVD+SAD/IGST component of the same would be eligible for Cenvat Credit to the importer/Assessee. In this case, since there was no possibility to take the Cenvat Credit under the present GST regime, the Appellants have filed a refund claim under Sec 142(3) of the CGST Act 2017. The Lower Authorities have rejected the same on the ground that there is no provision either under Cenvat Credit Rules 2004 or under Sec 142(3) of CGST Act 2017 to grant such cash refunds. Being a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30023/2024 dated 17.07.2024 that Appellant would be eligible to claim the cash refund for the CVD+SAD/IGST paid. Following these decisions, I allow the Appeal and hold that the Appellant is eligible for cash refund of the amounts paid under CVD+SAD/IGST. 4. However, I find force in the submissions made by the learned AR about the quantification of the refund amount. The Appellant is directed to produce all the documentary evidence with clear statement for the amount paid under the heading of Basic Customs Duty, CVD, SAD/IGST and interest and justify his total quantified refund claim amount of Rs.34,46,465.90/-. The Adjudicating Authority, after necessary verification, shall grant refund only for the CVD+SAD/IGST portion of the Customs Du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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