https://www.taxtmi.com/caselaws?id=758263 CESTAT Hyderabad dismissed the appellant's claim for cash refund of CVD and SAD paid during GST era after failing export obligations under advance authorization. The tribunal held that Section 142(3) of CGST Act only permits cash refunds where existing law already provided such entitlement, which was absent under Central Excise Act for failed export obligations. The court clarified that appellants sought refund of duty credit rather than duty paid for non-compliance, and their case didn't fall under Section 142(6) as no dispute existed regarding credit entitlement. The refund was denied as existing law contained no provision for cash refund in such circumstances. en-us Wed, 04 Sep 2024 00:00:00 +0530 Tue, 10 Sep 2024 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758263 CESTAT Hyderabad dismissed the appellant's claim for cash refund of CVD and SAD paid during GST era after failing export obligations under advance authorization. The tribunal held that Section 142(3) of CGST Act only permits cash refunds where existing law already provided such entitlement, which was absent under Central Excise Act for failed export obligations. The court clarified that appellants sought refund of duty credit rather than duty paid for non-compliance, and their case didn't fall under Section 142(6) as no dispute existed regarding credit entitlement. The refund was denied as existing law contained no provision for cash refund in such circumstances. Case-Laws Central Excise Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758263