Refund of Countervailing Duty (CVD) and Special Additional Duty ...

CENVAT Credit Refund Denied: Export Obligations Unmet, GST Implementation Doesn't Entitle Cash Refund.

February 10, 2020

Case Laws Customs AT

Refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) - non-fulfilment of its export obligations - 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.

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Refund of Countervailing Duty (CVD) and Special Additional Duty ...

CENVAT Credit Refund Denied: Export Obligations Unmet, GST Implementation Doesn't Entitle Cash Refund.

February 10, 2020

Case Laws Customs AT

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