CESTAT on Refund of CVD & SAD – Paid to regularize import under Advance Authorization

Servo Packaging Ltd. Vs. Commissioner of GST & CE, Puducherry (CESTAT Chennai) FACTS The Appellant imported goods without payment of duties under the Advance Authorization License. However, the Appellant could not fulfil its export obligation against the said import due to lack of export orders. In order to regularize the said imports, to the extent there was shortfall in the export obligation, the Appellant paid the relevant Custom Duties along with interest. These duties were paid during GST regime. The Appellant filed a refund application under Section 142(3) of the CGST Act, 2017 for ...