GST act contains provision for refund of CVD/SAD paid under erstwhile regime

Flexi Caps And Polymers Pvt Ltd Vs Commissioner, CGST (CESTAT Delhi) The apparent fact on record is that the appellant has paid the entire CVD/SAD upon the goods imported by the appellant, as inputs, for manufacturing its final product. No doubt, initially the import was made duty free but for the reason that the appellant was granted an advance license No.5610005102 dated 21.03.2017 as is apparent from the Show Cause Notice itself. It is also nowhere been denied that the appellant could not fulfill the export obligation arising out of the said license. The only course of action with the appel...