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Central Excise - Highlights / Catch Notes

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

Central Excise

March 19, 2022

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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