The appellant, engaged in manufacturing stainless steel coils under the Advance Authorisation Scheme,...

The appellant, engaged in manufacturing stainless steel coils under the Advance Authorisation Scheme, challenged the adjudicating authority's rejection of their refund claim for Countervailing Duty (CVD). The Government initially imposed CVD but later exempted it through Notification No. 79/2017-Cus dated 13.10.2017 and DGFT Notification No. 33/2015-2020. Various High Courts upheld the retrospective applicability of Notification No. 79/2017 in similar cases. However, the refund was denied on the grounds that the appellant was not a party in those High Court cases. The CESTAT allowed the appeal, holding that the appellant is entitled to a refund of CVD along with applicable interest, as Notification No. 79/2017 has retrospective effect, granting exemption from CVD under the Advance Authorisation Scheme. .....

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