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Credit of Refund of CVD and SAD in case default advance licence, Goods and Services Tax - GST

Issue Id: - 115348
Dated: 21-8-2019
By:- Sanjay Jha
Credit of Refund of CVD and SAD in case default advance licence

  • Contents

We have deposited the BCD, CVD and SAD for regularization of advance license and deposited at port. How we can get the credit or refund and juridiction of refund.

Posts / Replies

Showing Replies 1 to 15 of 18 Records

1 Dated: 22-8-2019
By:- Alkesh Jani


Please give more information, when it was deposited and any communication was made by you or from department?


2 Dated: 26-8-2019

As told by Shri Alkesh give full details otherwise the advice will be not correct.

3 Dated: 27-8-2019
By:- Sanjay Jha

We had imported certain input raw material under advance authorization before introduction of GST. We are unable to export our goods. So we have paid the duty that we have saved as per old duty structure i.e. BCD, CVD, SAD, Cess. In that case can we get credit or refund of CVD, SAD and if we get refund then where we have file the refund ?

4 Dated: 27-8-2019
By:- Alkesh Jani


You can apply for refund of CVD and SAD before Central Excise Authority (Division Office), however, it should be within one year from the date of payment of duty. This was the only reason to request you to furnish the full details.


With regards

5 Dated: 27-8-2019
By:- Sanjay Jha

Refund under which provision or section

6 Dated: 28-8-2019
By:- Alkesh Jani

Dear Sanjay,

You can file refund claim under Section 142(3) of CGST Act,2017 read with Section 11B(2) of Central Excise Act,1944.


7 Dated: 28-8-2019
By:- Sanjay Jha


8 Dated: 28-8-2019

We have deposited the BCD, CVD and SAD for regularization of advance license and deposited at port. How we can get the credit or refund and juridiction of refund.

It is seems that advance obligation has been not full filled by you, that means during the time of Import with out payment of duty. what ever payment made by you for regularization transaction. so there is no question of refund. it is your cost.

9 Dated: 9-9-2019

Agree with Sh Alkesh.

10 Dated: 2-11-2019
By:- subhash kapoor

File writ petition in the High court and the same issue Punjab and Haryana High Court have issue notice of motion to the Union of

11 Dated: 10-3-2020
By:- Rangaswamy R

This is with reference to the reply posted by Sri Subhash Kapoor.

Sir, can you please throw some more light on the writ petition filed before Punjab & Haryana High Court in the matter of refund of CVD and SAdD?



12 Dated: 30-5-2020
By:- Dastagir Sayyad

All respected sir,

refund is allowed if goods are exported. In this case capital goods are imported as duty free and subsequently paid the duty after regularization of License. But no export is made, then how the refund is allowed?

13 Dated: 22-6-2020
By:- Subramanya Rayaprol

i have seen the comments form the Ld members. I have seen the transitional provisions, as well as the new refund provisions. there is no provision for availing such credit in TRAN1 (assuming credit to be taken before 30-6-2020 as per delhi high court), and also there is no provision for filing refund claim under GST. so, you have to book it as a cost only. you can also capitalise the same, including CVD+SAD, and put it in your capital account.

r.subramanya, advocate

14 Dated: 22-6-2020

Below stated are case laws wherein Refund of CVD and SAD has been granted in relation to trailing issue.

(i) Sudarshan Chemical Industries Limited Vs Assistant Commissioner, Division-II & III, CGST & CX, Raigad Commissionerate = 2015 (11) TMI 463 - CESTAT MUMBAI.

(ii) R.R. Kabel limited Vadodara Vs Assistant Commissioner, Vadodara

(iii) Medispray Laboratory Pvt. Ltd Vs Assistant Commissioner, Panaji, Goa.

15 Dated: 22-6-2020
By:- Alkesh Jani


Please also go through Section 173 and Section 174 of CGST Act,2017. Please also refer Section 142(3) which mentions of "before, on or after" and specifically mentions of Section 11(B)(2) of Central Excise Act,1944.



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