https://www.taxtmi.com/caselaws?id=754299 CESTAT Bangalore allowed the appeal regarding refund of differential duty related to Additional Duty of Customs (SAD). The tribunal held that CVD and SAD paid after 01.07.2017 on goods imported prior to 01.07.2017 could not be carried forward as CENVAT credit in ER-1 returns as per section 140(1) of CGST Act, 2017. However, such duties were eligible for cash refund under section 142(3) of CGST Act, 2017 as transitional provisions. The lower authority's finding was deemed unsustainable. en-us Fri, 31 May 2024 00:00:00 +0530 Fri, 21 Jun 2024 08:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754299 CESTAT Bangalore allowed the appeal regarding refund of differential duty related to Additional Duty of Customs (SAD). The tribunal held that CVD and SAD paid after 01.07.2017 on goods imported prior to 01.07.2017 could not be carried forward as CENVAT credit in ER-1 returns as per section 140(1) of CGST Act, 2017. However, such duties were eligible for cash refund under section 142(3) of CGST Act, 2017 as transitional provisions. The lower authority's finding was deemed unsustainable. Case-Laws Central Excise Fri, 31 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754299