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    <title>Appellant Wins Refund of CVD and SAD Post-GST Implementation u/ss 142(3) and (6) of CGST Act.</title>
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    <description>Refund on the CVD and SAD paid for regularisation of advance licence (import licence), which have been deposited on after 01.07.2017 (implementation of GST) - The appellant is entitled to refund under the provisions of Section 142(3) and (6) of the CGST Act - the jurisdictional Assistant Commissioner are directed to grant refunds to the appellants of the amount of SAD &amp; CVD as reflected in the show causes notices - AT</description>
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      <title>Appellant Wins Refund of CVD and SAD Post-GST Implementation u/ss 142(3) and (6) of CGST Act.</title>
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      <description>Refund on the CVD and SAD paid for regularisation of advance licence (import licence), which have been deposited on after 01.07.2017 (implementation of GST) - The appellant is entitled to refund under the provisions of Section 142(3) and (6) of the CGST Act - the jurisdictional Assistant Commissioner are directed to grant refunds to the appellants of the amount of SAD &amp; CVD as reflected in the show causes notices - AT</description>
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