https://www.taxtmi.com/caselaws?id=753638 CESTAT New Delhi allowed the appeal, setting aside the impugned order and granting refund of CVD and SAD components under Section 142(3) and (6) of CGST Act, 2017. The appellant could not avail CENVAT credit as payments were made after the cut-off dates for filing ER-1 (30.06.2017) and TRAN-1 (27.12.2017) returns. The tribunal held that cash refund was permissible since credit was unavailable under GST regime, applying the Doctrine of Necessity given the circumstances of EPCG authorization regularization for non-fulfillment of export obligations. en-us Thu, 06 Jun 2024 00:00:00 +0530 Sat, 21 Feb 2026 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753638 CESTAT New Delhi allowed the appeal, setting aside the impugned order and granting refund of CVD and SAD components under Section 142(3) and (6) of CGST Act, 2017. The appellant could not avail CENVAT credit as payments were made after the cut-off dates for filing ER-1 (30.06.2017) and TRAN-1 (27.12.2017) returns. The tribunal held that cash refund was permissible since credit was unavailable under GST regime, applying the Doctrine of Necessity given the circumstances of EPCG authorization regularization for non-fulfillment of export obligations. Case-Laws Central Excise Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753638