https://www.taxtmi.com/caselaws?id=752137 CESTAT Ahmedabad upheld appellant's entitlement to refund of CVD/SAD paid on 30.09.2020. Revenue challenged refund claim citing Sarvo Packaging Ltd. decision that rejected refunds when Cenvat Credit Rules didn't exist at time of payment. Tribunal held refund was properly granted under Section 11B of Central Excise Act, 1944 read with Section 142(3) of CGST Act, 2017, as CVD/SAD was cenvatable when duty was payable. Tribunal noted contrary decisions departing from Sarvo Packaging precedent, including Sri Chakra Poly Plast decision. Revenue's appeal dismissed. en-us Wed, 01 May 2024 00:00:00 +0530 Fri, 03 May 2024 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752137 CESTAT Ahmedabad upheld appellant's entitlement to refund of CVD/SAD paid on 30.09.2020. Revenue challenged refund claim citing Sarvo Packaging Ltd. decision that rejected refunds when Cenvat Credit Rules didn't exist at time of payment. Tribunal held refund was properly granted under Section 11B of Central Excise Act, 1944 read with Section 142(3) of CGST Act, 2017, as CVD/SAD was cenvatable when duty was payable. Tribunal noted contrary decisions departing from Sarvo Packaging precedent, including Sri Chakra Poly Plast decision. Revenue's appeal dismissed. Case-Laws Central Excise Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752137