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2020 (2) TMI 353 - AT - CustomsRefund of Countervailing Duty (CVD) and Special Additional Duty (SAD) - non-fulfilment of its export obligations - Section 142 (3) of the C.G.S.T. Act 2017 - HELD THAT - The availability of CENVAT paid on inputs despite failure to meet with the export obligation may not hold good here since firstly it was a conditional import and secondly such import was to be exclusively used as per FTP. Moreover such imported inputs cannot be used anywhere else but for export and hence claiming input credit upon failure would defeat the very purpose/mandate of the Advance Licence. Hence claim as to the benefit of CENVAT just as a normal import which is suffering duty is also unavailable for the very same reasons also since the rules/procedures/conditions governing normal import compared to the one under Advance Authorization may vary because of the nature of import. Admittedly the inputs imported have gone into the manufacture of goods meant for export but the export did not take place. At best the appellant could have availed the CENVAT Credit but that would not ipso facto give them any right to claim refund of such credit in cash with the onset of G.S.T. because CENVAT is an option available to an assessee to be exercised and the same cannot be enforced by the CESTAT at this stage. There is no question of refund - Appeal dismissed - decided against appellant.
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