The CESTAT allowed the appeal, setting aside the impugned order,...

The CESTAT allowed the appeal, setting aside the impugned order, and held that the appellant is entitled to a cash refund of Cenvat credit for CVD and SAD paid post-GST regime on imports made prior to 01.07.2017. The tribunal clarified that Section 142(3) of the CGST Act, a transitional provision, permits refund where Cenvat credit could not be availed due to the supersession of the Cenvat Credit Rules, 2004 by the GST regime. The principle against unjust enrichment did not apply as the appellant bore the incidence of duty. The department's contention that the appellant could not claim credit under the new rules was rejected, given the payments related to pre-GST imports and the refund claim was valid. The decision aligns with prior tribunal rulings confirming that differential duty paid post-GST on pre-GST imports qualifies for refund under the statutory framework.