https://www.taxtmi.com/caselaws?id=769207 CESTAT Hyderabad dismissed the appeal seeking refund of IGST paid manually through TR6 challans for import duties under Customs Act, 1962. The tribunal held that appellants were not eligible for refund under Section 142(3) of CGST Act, 2017, as TR6 challans are not specified documents under Rule 36 of CGST Rules. The decision followed consistent precedents from CESTAT Chennai in similar cases. Despite SC directions in UOI vs COSMO Films Ltd and subsequent CBIC Circular No.16/2023, the corrective measures only have prospective application, providing no benefit to current appellants. en-us Mon, 21 Apr 2025 00:00:00 +0530 Tue, 22 Apr 2025 08:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769207 CESTAT Hyderabad dismissed the appeal seeking refund of IGST paid manually through TR6 challans for import duties under Customs Act, 1962. The tribunal held that appellants were not eligible for refund under Section 142(3) of CGST Act, 2017, as TR6 challans are not specified documents under Rule 36 of CGST Rules. The decision followed consistent precedents from CESTAT Chennai in similar cases. Despite SC directions in UOI vs COSMO Films Ltd and subsequent CBIC Circular No.16/2023, the corrective measures only have prospective application, providing no benefit to current appellants. Case-Laws Customs Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769207