https://www.taxtmi.com/caselaws?id=412572 The Tribunal allowed the appellant's appeal, emphasizing their entitlement to a refund under the new GST Act, 2017, despite the transition from the Central Excise Act, 1944. The Tribunal found the Commissioner (Appeals) misinterpreted the law and set aside the order rejecting the refund, holding the appellant eligible for the refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) under the Cenvat Credit Rules, 2004. The Department's appeal under the GST Act was deemed not maintainable, and the appellant's appeal was allowed accordingly. en-us Wed, 15 Sep 2021 00:00:00 +0530 Fri, 08 Apr 2022 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412572 The Tribunal allowed the appellant's appeal, emphasizing their entitlement to a refund under the new GST Act, 2017, despite the transition from the Central Excise Act, 1944. The Tribunal found the Commissioner (Appeals) misinterpreted the law and set aside the order rejecting the refund, holding the appellant eligible for the refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) under the Cenvat Credit Rules, 2004. The Department's appeal under the GST Act was deemed not maintainable, and the appellant's appeal was allowed accordingly. Case-Laws Central Excise Wed, 15 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412572