https://www.taxtmi.com/caselaws?id=764923 The Tribunal concluded that the Appellant is entitled to a cash refund of the Countervailing Duty (CVD) and Special Additional Duty (SAD) paid under the transitional provisions of the CGST Act, 2017, as the Appellant could not avail of these amounts as CENVAT Credit. The Tribunal determined that non-payment of interest and penalties did not affect the refund eligibility. Additionally, the Tribunal affirmed its jurisdiction to grant the refund under the CGST Act. Consequently, the order of the Commissioner (Appeals) was set aside, and the Respondent-Department was directed to pay the refund with applicable interest within two months. en-us Tue, 21 Jan 2025 00:00:00 +0530 Wed, 22 Jan 2025 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764923 The Tribunal concluded that the Appellant is entitled to a cash refund of the Countervailing Duty (CVD) and Special Additional Duty (SAD) paid under the transitional provisions of the CGST Act, 2017, as the Appellant could not avail of these amounts as CENVAT Credit. The Tribunal determined that non-payment of interest and penalties did not affect the refund eligibility. Additionally, the Tribunal affirmed its jurisdiction to grant the refund under the CGST Act. Consequently, the order of the Commissioner (Appeals) was set aside, and the Respondent-Department was directed to pay the refund with applicable interest within two months. Case-Laws Central Excise Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764923