9911796707
TMI Blog2025 (1) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... t would have made fulfilment of the condition contained in DGFT letter as a condition precedent for such refund and non-payment of interest that would disentitle the benefit of refund of CVD & SAD to the manufacture upon sale of goods, manufactured from imported inputs, which Appellant claimed to have not paid due to exercise of discretion of Customs Authority in allowing such non-payment of interest by the Appellant in its favour but subsequently have to pay the same interest upon refusal of its refund application and such payment of interest was duly intimated to the Respondent-Department vide its letter dated 31.03.2022. With these developments that occurred during pendency of this appeal, it is to be seen as to if Appellant is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent-Department was competent to realise any arrear dues from the refund sanction under Section 142 in view of clear provision contain under Section 142(8) of the CGST Act, apart from the fact that such a provision was already existing under Section 11(1) of the Central Excise Act, there is no point in redetermining the issue that was not dealt by the Commissioner (Appeals).
>Conclusion - Appellant is entitled to get refund of CVD & SAD with applicable interest as per law in cash.
>Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) had dealt with only one issue of applicability of cash refund under Section 142 of the CGST Act, 2017 of CVD & SAD belatedly paid under the erstwhile Central Excise Act. >3. Both sides were heard at length on the issue that remained primarily confined to absence of any such provision in Rule, 9(1)(b) of the CENVAT Credit Rules, 2004 that would have made fulfilment of the condition contained in DGFT letter as a condition precedent for such refund and non-payment of interest that would disentitle the benefit of refund of CVD & SAD to the manufacture upon sale of goods, manufactured from imported inputs, which Appellant claimed to have not paid due to exercise of discretion of Customs Authority in allowing such non-payment of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been consistently holding that the Appellant would be eligible for CENVAT Credit. The issue in the present appeal is squarely covered by these decisions." >On the point of divergent decision on the issue as has been held in Servo Packaging Ltd. and Aurobindo Pharma Ltd., this Tribunal at Hyderabad had observed that those were passed before Larger Bench's view had come in the case of Bosch Electrical Drive India Pvt. Ltd. vide Interim Order No. 40021/2023 dated 21.12.2023 and not applicable to the present case since same Chennai Bench itself had subsequently passed another order holding that Appellant would be eligible for cash refund. Therefore, the issue of cash refund of CVD & SAD paid in GST Regime has attained finality in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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