JSW Steel Limited Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)
Material Facts
The appellant imported iron ore and iron ore fines through three Bills of Entry and cleared the imported goods on provisional assessment. Upon finalisation of the assessments, the appellant paid Countervailing Duty (CVD) and Special Additional Duty (SAD) amounting to ₹45,54,866 between July 2018 and July 2019.
As CENVAT credit had been discontinued under the GST regime, the appellant could not avail credit of the CVD and SAD paid. It therefore sought refund of the amount in cash under Section 142(3) of the CGST Act.
The Refund Sanctioning Authority rejected the claim, and the Commissioner (Appeals) upheld the rejection.
Procedural History
The appellant challenged the Order-in-Appeal dated 22.07.2021 before CESTAT Mumbai after both the Refund Sanctioning Authority and the Commissioner (Appeals) rejected its claim for cash refund of CVD and SAD.
Legal Issues
- Whether CVD and SAD paid after 01.07.2017 pursuant to finalisation of provisional assessments in respect of Bills of Entry filed before 01.07.2017 were refundable in cash.
- Whether Section 142(3) of the CGST Act entitled the appellant to claim refund of such amounts.
Relevant Statutory Provisions
- Section 142(3) of the CGST Act.
- Section 142(6) of the CGST Act.
Appellant’s Submissions
