9911796707
TMI Blog2024 (8) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... hant Tripathi , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant is eligible to claim refund of CVD and SAD in respect of payment of custom duty for regularizing excess import under advance authorization prior to introduction of GST regime but the duty liability was finalized and paid after the introduction of GST. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed reliance on the following judgments whereby in the identical situation, the refund claim was allowed under Section 142 (3) of CGST Act, 2017:- ITCO Industries Ltd Vs. Commissioner of GST & Central Excise, Salem-(2023) 2 Centax 18 (Tri.-Mad)/2023 (70) GSTL 76 (Tri.-Mad) Mithila Drugs Pvt. Ltd. Vs. Commissioner of CGST-(2023) 11 Centax 338 (Tri.-Del.) Flexi Caps and Polymers Pvt. Ltd. vs. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the impugned order. 4. I have carefully considered the submission made by both sides and perused the records. I find that the appellant have claimed the refund of Cenvat of CVD and SAD in terms of Section 142 (3) of CGST, 2017 which reads as under :- "142 (3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit and unable to take the credit due to GST regime after 01.07.2017 shall be eligible for the cash refund. In the present case the CVD and SAD was paid which is admissible as Cenvat credit to the appellants under the existing law i.e. Cenvat Credit Rules, 2004. Secondly the said amount is refundable to the appellants as per various judgments cited by the learned Counsel support the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advance license the appellant have discharged the duty of CVD and SAD suo moto for which no offence was made out by the department. Therefore, in this fact, no suppression of fact is involved. Consequently, penal provision under Rule 9 (1) (b) or (bb) shall also not apply. 4.3 Having observed as above, I find that except the legal issue there is no discussion about the fact, documents and verific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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