Refund of CVD and SAD paid after Central Goods and Services Tax is granted

JSW Steel Limited Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) CESTAT Mumbai held that appellant is entitled for refund of credit admissible on account of payment of Countervailing Duty [CVD] and Special Additional Duty [SAD] paid after 01.07.2017 [paid after Central Goods and Services Tax]. Facts- Appellant is a manufacturer of steel and imported iron ore / iron ore fines. Through 03 Bills of Entries and cleared its imported goods upon provisional assessment. After the finalisation of assessment, Appellant had paid CVD and SAD of ₹45,54,866/- between July, 2018 and July, 201...