https://www.taxtmi.com/caselaws?id=419710 The Tribunal allowed the appeals, directing the Assistant Commissioner to grant refunds of Special Additional Duty (SAD) and Countervailing Duty (CVD) within 45 days with interest under the Central Excise Act. The Tribunal held that the appellant was entitled to a refund under the CGST Act provisions despite the inadmissibility of credit post-GST implementation for imports made pre-GST under the advance authorization scheme. The Court below erred in rejecting the refund claims, as credit was available under the previous Central Excise regime but not under GST. en-us Wed, 16 Mar 2022 00:00:00 +0530 Mon, 10 Oct 2022 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419710 The Tribunal allowed the appeals, directing the Assistant Commissioner to grant refunds of Special Additional Duty (SAD) and Countervailing Duty (CVD) within 45 days with interest under the Central Excise Act. The Tribunal held that the appellant was entitled to a refund under the CGST Act provisions despite the inadmissibility of credit post-GST implementation for imports made pre-GST under the advance authorization scheme. The Court below erred in rejecting the refund claims, as credit was available under the previous Central Excise regime but not under GST. Case-Laws Central Excise Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419710