https://www.taxtmi.com/caselaws?id=753571 CESTAT Mumbai ruled in favor of appellant regarding CVD refund eligibility under Section 142(3) of CGST Act, 2017. The case involved re-imported goods where CVD was paid on 18.07.2017, after GST implementation date (01.07.2017), preventing Cenvat credit utilization. Commissioner (Appeals) had denied refund under Section 142(3) provisions. CESTAT relied on larger bench precedent in M/S. BOSCH ELECTRICAL DRIVE case establishing tribunal's jurisdiction over such appeals. The tribunal found strong grounds for CVD refund of Rs.1,50,147/- on re-imported Metformin HCL, holding the impugned order dated 07.01.2020 legally unsustainable. Appeal was allowed. en-us Mon, 03 Jun 2024 00:00:00 +0530 Wed, 05 Jun 2024 20:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753571 CESTAT Mumbai ruled in favor of appellant regarding CVD refund eligibility under Section 142(3) of CGST Act, 2017. The case involved re-imported goods where CVD was paid on 18.07.2017, after GST implementation date (01.07.2017), preventing Cenvat credit utilization. Commissioner (Appeals) had denied refund under Section 142(3) provisions. CESTAT relied on larger bench precedent in M/S. BOSCH ELECTRICAL DRIVE case establishing tribunal's jurisdiction over such appeals. The tribunal found strong grounds for CVD refund of Rs.1,50,147/- on re-imported Metformin HCL, holding the impugned order dated 07.01.2020 legally unsustainable. Appeal was allowed. Case-Laws Central Excise Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753571