https://www.taxtmi.com/caselaws?id=461630 CESTAT Kolkata allowed appellant's refund claim for CVD and SAD paid after GST commencement. Tribunal held refund application filed within one-year limitation period, calculating from payment date rather than Bill of Entry date. Pay Order with Working Sheet constituted proper documentation for Cenvat Credit eligibility. Following larger bench precedent, cash refund of duties paid under erstwhile law post-GST implementation was permissible under CGST Act Section 142(3). Appeal allowed with applicable interest. en-us Thu, 07 Mar 2024 00:00:00 +0530 Thu, 17 Apr 2025 20:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461630 CESTAT Kolkata allowed appellant's refund claim for CVD and SAD paid after GST commencement. Tribunal held refund application filed within one-year limitation period, calculating from payment date rather than Bill of Entry date. Pay Order with Working Sheet constituted proper documentation for Cenvat Credit eligibility. Following larger bench precedent, cash refund of duties paid under erstwhile law post-GST implementation was permissible under CGST Act Section 142(3). Appeal allowed with applicable interest. Case-Laws Central Excise Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461630