Credit of Refund of CVD and SAD in case default advance licence

[Sanjay Jha]

We have deposited the BCD, CVD and SAD for regularization of advance license and deposited at port. How we can get the credit or refund and juridiction of refund.

AI Summary

Exploring Refunds for Customs Duties When Export Obligations Aren't Met: Key Provisions and Jurisdiction Insights A discussion on a forum addresses the issue of obtaining credit or refunds for Customs Duty (BCD), Countervailing Duty (CVD), and Special Additional Duty (SAD) paid for regularizing an advance license when export obligations are unmet. The main query is about the jurisdiction and provisions under which refunds can be claimed. Responses suggest applying for refunds under Section 142(3) of the CGST Act, 2017, and Section 11B(2) of the Central Excise Act, 1944, but emphasize that refunds may not be possible if export obligations are not fulfilled. Some contributors mention relevant case laws and suggest that the payments could be treated as costs if refunds are not feasible.