https://www.taxtmi.com/highlights?id=83969 The High Court dismissed the appeal and upheld the Tribunal's order allowing the assessee to claim refund of Rs. 3,28,75,733/- towards Central Value Added Tax credit, Customs Duty, and Special Additional Duty paid after the appointed day under the CGST Act. The Tribunal rightly relied on Section 142(3) of the CGST Act to entertain the refund claim for amounts paid under the existing law prior to the GST regime, despite non-fulfillment of export obligation under the advance authorization scheme. The High Court found no perversity in the Tribunal's legal interpretation and conclusion. en-us Fri, 13 Dec 2024 07:23:05 +0530 Fri, 13 Dec 2024 07:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=83969 The High Court dismissed the appeal and upheld the Tribunal's order allowing the assessee to claim refund of Rs. 3,28,75,733/- towards Central Value Added Tax credit, Customs Duty, and Special Additional Duty paid after the appointed day under the CGST Act. The Tribunal rightly relied on Section 142(3) of the CGST Act to entertain the refund claim for amounts paid under the existing law prior to the GST regime, despite non-fulfillment of export obligation under the advance authorization scheme. The High Court found no perversity in the Tribunal's legal interpretation and conclusion. Highlights GST Fri, 13 Dec 2024 07:23:05 +0530 https://www.taxtmi.com/highlights?id=83969