https://www.taxtmi.com/highlights?id=78234 The case involved CENVAT credit on CVD and SAD components under CENVAT Credit Rules, 2004. The tribunal held that the appellant was entitled to a refund as they could not avail of the credit due to filing limitations. The appellant contested a previous court decision, stating it was not applicable to their case. The tribunal also ruled that cash refund of CVD/SAD was permissible u/s 142(3) of the CGST Act, citing a previous case. The Doctrine of Necessity was applied, allowing the refund due to non-availability of credit under GST regime. The appellant was granted the refund u/s 142(3) and (6) of the GST Act, setting aside the previous order. en-us Fri, 07 Jun 2024 08:12:34 +0530 Fri, 07 Jun 2024 08:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78234 The case involved CENVAT credit on CVD and SAD components under CENVAT Credit Rules, 2004. The tribunal held that the appellant was entitled to a refund as they could not avail of the credit due to filing limitations. The appellant contested a previous court decision, stating it was not applicable to their case. The tribunal also ruled that cash refund of CVD/SAD was permissible u/s 142(3) of the CGST Act, citing a previous case. The Doctrine of Necessity was applied, allowing the refund due to non-availability of credit under GST regime. The appellant was granted the refund u/s 142(3) and (6) of the GST Act, setting aside the previous order. Highlights Central Excise Fri, 07 Jun 2024 08:12:34 +0530 https://www.taxtmi.com/highlights?id=78234