Case Law Details
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. in manufacture of dutiable final product, refund cannot be given. I further find that refund of CVD and SAD in question is allowable, as credit is no longer available under the GST regime, which was however available under the erstwhile regime of Central Excise prior to 30.06.2017. Accordingly, I hold that the appellant is entitled to refund under the provisions of Section 142(3) and (6) of the CGST Act.
FULL TEXT OF THE CESTAT DELHI ORDER
The issue involved is whether refund has been rightly rejected on the CVD + SAD paid for regularisation of advance licence (import licence), which have been deposited on after 01.07.2017 (implementation of GST).
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