https://www.taxtmi.com/highlights?id=74716 Refund of the CVD and SAD as the appellant did not avail Cenvat Credit - The appellant imported capital goods under EPCG scheme. As export obligation could not be fulfilled, the appellant paid Customs duties viz., BCD, CVD and SAD along with interest thereon - Rejection on the ground that the import conditions were not fulfilled - Tribunal allowed the claim of the appellant since there are no legal grounds in the impugned order to have rejected the claim for refund. en-us Thu, 08 Feb 2024 08:10:40 +0530 Thu, 08 Feb 2024 08:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74716 Refund of the CVD and SAD as the appellant did not avail Cenvat Credit - The appellant imported capital goods under EPCG scheme. As export obligation could not be fulfilled, the appellant paid Customs duties viz., BCD, CVD and SAD along with interest thereon - Rejection on the ground that the import conditions were not fulfilled - Tribunal allowed the claim of the appellant since there are no legal grounds in the impugned order to have rejected the claim for refund. Highlights Central Excise Thu, 08 Feb 2024 08:10:40 +0530 https://www.taxtmi.com/highlights?id=74716