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2022 (3) TMI 748 - CESTAT NEW DELHIRefund 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) - rejection of refund on the ground that the duty was paid by the appellant after pointing out by the competent authority for failure of their export obligation - amounts paid do not fall under eligible cenvat credit or not - the refund filed is fit for consideration in terms of Section 142(6) of CGST Act, 2017 or not - 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 May, 2018 & May, 2019, 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. Also, the 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. 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 - appeal allowed - decided in favor of appellant.
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