CESTAT Allows Cash Refund of CENVAT Credit (CVD/SAD) Paid Post-GST for Advance License Default, Citing Section 142 CGST Act

Spacewood Furnishers Private Limited Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) The appellant had imported machines under Advance Licenses pre-GST. Due to cancellation of export orders post-GST implementation, they could not fulfill their export obligations. Consequently, in 2018 (post-GST), they paid the duties foregone at the time of import, which included Countervailing Duty (CVD), Special Additional Duty (SAD), Education Cess, and Secondary & Higher Education Cess. These duties, amounting to ₹9,96,439, were eligible for CENVAT credit under the pre-GST regime. Howev...