https://www.taxtmi.com/caselaws?id=313778 CESTAT Hyderabad allowed the appeal regarding refund of CVD and SAD paid during GST regime for imports made under advance authorization prior to July 1, 2017. The appellant paid CVD and SAD between August 2018 to March 2019 for regularization of export obligation shortfall. The court held that Section 142(3) read with 142(5) of GST Act permits refund claims for amounts paid under existing law to be disposed of according to existing law provisions. Since the appellant was entitled to Cenvat credit of Rs. 3,28,75,733 which became unavailable post-GST implementation, refund was granted. The Commissioner (Appeals) order was set aside. en-us Tue, 20 Feb 2024 00:00:00 +0530 Wed, 01 May 2024 19:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313778 CESTAT Hyderabad allowed the appeal regarding refund of CVD and SAD paid during GST regime for imports made under advance authorization prior to July 1, 2017. The appellant paid CVD and SAD between August 2018 to March 2019 for regularization of export obligation shortfall. The court held that Section 142(3) read with 142(5) of GST Act permits refund claims for amounts paid under existing law to be disposed of according to existing law provisions. Since the appellant was entitled to Cenvat credit of Rs. 3,28,75,733 which became unavailable post-GST implementation, refund was granted. The Commissioner (Appeals) order was set aside. Case-Laws Customs Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313778