Extended period of limitation cannot be invoked to raise demand of IGST portion of Customs duty which is available as ITC in GST Regime

Himadri Speciality Chemical Ltd. Vs Pr. Commissioner of Customs Visakhapatnam (CESTAT Hyderabad) Whether extended period of limitation can be invoked to raise demand of IGST portion of Customs duty which is available as Input Tax Credit in GST Regime? The assessee Appellant availed exemptions from payment of entire customs duty on import of inputs under Advance Authorization (AA) for use in manufacture of final products for export purpose. The Customs department contended that the Appellant is entitled to claim exemption under Notification No. 21/2015-Cus (which grants exemption of basic custo...