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Central Excise - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Refund on the CVD and SAD paid for regularisation of advance ...


Appellant Wins Refund of CVD and SAD Post-GST Implementation u/ss 142(3) and (6) of CGST Act.

March 19, 2022

Case Laws     Central Excise     AT

Refund on the CVD and SAD paid for regularisation of advance licence (import licence), which have been deposited on after 01.07.2017 (implementation of GST) - The appellant is entitled to refund under the provisions of Section 142(3) and (6) of the CGST Act - the jurisdictional Assistant Commissioner are directed to grant refunds to the appellants of the amount of SAD & CVD as reflected in the show causes notices - AT

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