Refund of credit eligible u/s 142(6)(a) of CGST Act in case of procedural aberration

Clariant Chemicals India Ltd Vs Commissioner of Central Excise (CESTAT Mumbai) CESTAT Mumbai held that eligibility of taking credit of the duties is undisputable and also there was procedural aberration, in such case refund of credit by cash eligible u/s 142(6)(a) of the CGST Act. Facts- Appellant is a manufacturer of excisable goods who procured certain inputs such as pigments, poly-ether alcohols etc. from Germany and filed bill of entry No. 2282496 on 29.06.2017 as well as cleared the goods upon payment of Customs duty including Countervailing Duty (CVD) and Special Additional Customs Duty ...