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2022 (3) TMI 58 - AT - CustomsRejection of refund claim - CVD and SAD paid for regularisation of advance licence (import licence) - HELD THAT:- The payment of CVD and SAD subsequently during GST regime, for the imports made prior to 30.06.2017 is not disputed under the advance authorisation scheme. It is also not disputed that the appellant have paid the CVD and SAD in August, 2018 by way of regularisation on being so pointed out by the Revenue Authority. Further, it is found that the Court below have erred in observing in the impugned order, that without producing proper records of duty paid invoices etc. in manufacture of dutiable final product, refund cannot be given. It is also found that refund of CVD and SAD in question is allowable, as credit is no longer available under the GST regime, which was however available under the erstwhile regime of Central Excise prior to 30.06.2017. Accordingly, the appellant is entitled to refund under the provisions of Section 142(3) and (6) of the CGST Act. The jurisdictional Assistant Commissioner is directed to grant refunds to the appellant of the amount of SAD & CVD as reflected in the show causes notices and also in the orders-in-appeal - appeal allowed - decided in favor of appellant.
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