Assessee Entitled to Cash Refund of CVD & SAD Paid Post-01.07.2017: CESTAT

Assistant Commissioner (Review) Vs Shakti Pumps (I) Limited (CESTAT Delhi)

The case of Assistant Commissioner (Review) Vs Shakti Pumps (I) Limited recently brought a pivotal decision from the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi. This judgment addresses a significant issue concerning the entitlement of Shakti Pumps to a cash refund of CENVAT credit on Countervailing Duty (CVD) and Special Additional Duty (SAD) paid after the implementation of the Goods and Services Tax (GST) on July 1, 2017. The dispute revolves around whether Shakti

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