CESTAT allows refund of CVD/SAD as after 30.06.2017 under GST regime credit is not available

New Age Laminators Pvt. Limited Vs Commissioner, Central Excise, Goods and Service Tax (CESTAT Delhi) CESTAT find 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, I find that the Court below have erred in observing in the impugned order, that without producing proper records of duty paid invoices etc. ...