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TMI Blog2024 (10) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... oreign Trade (DGFT) for import of certain duty free inputs to be used in the manufacture of Pharmaceutical Products to be exported; and had imported inputs/raw materials vide various Bills of Entry. 1.1 As per the conditions of Advance Authorisations, the Appellants were required to fulfill their export obligation within the stipulated period. However, due to non-fulfillment of export obligation within the prescribed time limit, the Appellants were required to make payment of import Duties on the duty free imported raw materials. Accordingly, the Appellants paid all the applicable amounts of Basic Customs Duty, CVD, SAD, Cesses, along with applicable interest as worked out by the Customs. The aforesaid Customs Duties including CVD and SAD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh CVD and SAD were paid during CGST regime, the payment of CVD and SAD was for imports made prior to 30.06.2017 i.e. pre GST regime. When the Cenvat Credit was no longer available under GST regime even though it was available under erstwhile regime of Central Excise prior to 30.06.2017, the appellant are accordingly entitled to claim refund under the provisions of Section 142 (3) and Section 142 (6) of the CGST Act, 2017. He submits that the issue is no longer res-integra in the light of the following judgment : - Flexi Caps and Polymers Pvt. Ltd. Vs. Commr. of CGST & C.Ex., Indore 2022 (58) G.S.T.L. 545 (Tri.-Del.) New Age Laminators Pvt. Ltd. Vs. Commissioner, C. Ex., GST, Alwar -2022 (381) E.L.T. 88 (Tri.-Del.) ITCO Industries Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the present case. Therefore, in our considered view the appellant was clearly entitled for the Cenvat credit of CVD and SAD prior to 01.07.2017 but since the same was paid after 01.07.2017, they were not in a position to avail the Cenvat credit and utilize the same. Therefore the appellant is prima facie entitle for the refund of CVD and SAD being in the nature of Cenvat credit under Section 142 (3) and/or Section 142 (6) of the CGST Act, 2017. 5. Having observed above, we find that except limited point all other issues have not been examined. Therefore, all the impugned orders are set aside and appeals are allowed by way of remand to the adjudicating authority for processing the refund claim in accordance with law. ( Pronounced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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