CESTAT allows refund of CVD & SAD paid during GST regime for import made pre June 2017

ITCO Industries Ltd. Vs The Commissioner of GST & Central Excise (CESTAT Chennai) Brief facts of the case are that the appellants obtained two advance authorizations dated 29.06.2016 & 05.01.2017 issued by the Additional Directorate General of Foreign Trade, Bengaluru. Against such advance authorizations, the appellant imported raw materials without payment of duty. The appellants did not meet the export obligation and consequently a deficiency letter dated 15.03.2019 was issued to them directing them to regularize excess import of inputs made by them. Thereafter, a demand notice was i...