https://www.taxtmi.com/caselaws?id=768019 The HC held that refund claims for CVD and SAD voluntarily deposited after failing export obligations cannot be denied by reliance on section 142(8)(a); instead they fall under section 142(3) read with 142(6)(a) and must be processed under the Central Excise Act and Cenvat Credit Rules as applicable at the time of import. The order rejecting the refund claim was quashed and set aside, and the matter remanded to respondent authorities to adjudicate the refund on merits under the stated statutory provisions. The petition was partly allowed by way of remand. en-us Thu, 30 Jan 2025 00:00:00 +0530 Fri, 29 Aug 2025 15:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768019 The HC held that refund claims for CVD and SAD voluntarily deposited after failing export obligations cannot be denied by reliance on section 142(8)(a); instead they fall under section 142(3) read with 142(6)(a) and must be processed under the Central Excise Act and Cenvat Credit Rules as applicable at the time of import. The order rejecting the refund claim was quashed and set aside, and the matter remanded to respondent authorities to adjudicate the refund on merits under the stated statutory provisions. The petition was partly allowed by way of remand. Case-Laws Customs Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768019