TaxTMI 
TaxTMI 
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.
Credit of Refund of CVD and SAD in case default advance licence
21 Aug 2019 
18 Replies 
8172 Views Asked by
Refund of CVD and SAD: eligibility depends on export obligation fulfilment and must be claimed before central excise within time limits.
Whether deposit of Basic Customs Duty, Countervailing Duty and Special Additional Duty paid to regularize imports under an Advance Authorization after non fulfilment of export obligations can be recovered as refund or credited; refund claims are pursued before the Central Excise division office, are time limited from the date of payment, and are constrained by export linked eligibility and the absence of explicit transitional GST credit routes, resulting in divergent administrative and judicial outcomes. (AI Summary)
Whether deposit of Basic Customs Duty, Countervailing Duty and Special Additional Duty paid to regularize imports under an Advance Authorization after non fulfilment of export obligations can be recovered as refund or credited; refund claims are pursued before the Central Excise division office, are time limited from the date of payment, and are constrained by export linked eligibility and the absence of explicit transitional GST credit routes, resulting in divergent administrative and judicial outcomes. (AI Summary)