https://www.taxtmi.com/caselaws?id=762494 CESTAT Ahmedabad allowed the appeal regarding refund of CVD and SAD paid after 01.07.2017 for goods imported before GST implementation under AA and EPCG schemes due to non-fulfilment of export obligations. The Tribunal held that appellants were entitled to cash refund under Section 142(3) of CGST Act, 2017 read with Section 11B of Central Excise Act, 1944, as these duties could neither be used as Cenvat credit nor credited to electronic ledger. The decision followed established precedents and set aside the impugned order. en-us Fri, 29 Nov 2024 00:00:00 +0530 Mon, 02 Dec 2024 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762494 CESTAT Ahmedabad allowed the appeal regarding refund of CVD and SAD paid after 01.07.2017 for goods imported before GST implementation under AA and EPCG schemes due to non-fulfilment of export obligations. The Tribunal held that appellants were entitled to cash refund under Section 142(3) of CGST Act, 2017 read with Section 11B of Central Excise Act, 1944, as these duties could neither be used as Cenvat credit nor credited to electronic ledger. The decision followed established precedents and set aside the impugned order. Case-Laws Central Excise Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762494