https://www.taxtmi.com/caselaws?id=313875 CESTAT Mumbai dismissed the appellant's refund claim for CVD and SAD paid in April-May 2018 for regularization of imports after GST implementation. The appellant failed to fulfill export obligations under advance authorizations within the stipulated eighteen months and sought refund claiming inability to avail CENVAT credit. The tribunal held that since CENVAT credit scheme was rescinded from July 1, 2017, no credit was available on payment dates. Applying the legal maxim "Nullus Commodum Capere Potest De Injuria Sua Propria," the tribunal ruled that persons cannot benefit from their own wrongdoing and cannot claim refund under Section 142(3) CGST Act, 2017 read with Section 11B Central Excise Act, 1944 for non-fulfillment of statutory obligations. en-us Fri, 03 Feb 2023 00:00:00 +0530 Mon, 06 May 2024 20:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313875 CESTAT Mumbai dismissed the appellant's refund claim for CVD and SAD paid in April-May 2018 for regularization of imports after GST implementation. The appellant failed to fulfill export obligations under advance authorizations within the stipulated eighteen months and sought refund claiming inability to avail CENVAT credit. The tribunal held that since CENVAT credit scheme was rescinded from July 1, 2017, no credit was available on payment dates. Applying the legal maxim "Nullus Commodum Capere Potest De Injuria Sua Propria," the tribunal ruled that persons cannot benefit from their own wrongdoing and cannot claim refund under Section 142(3) CGST Act, 2017 read with Section 11B Central Excise Act, 1944 for non-fulfillment of statutory obligations. Case-Laws Central Excise Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313875