https://www.taxtmi.com/caselaws?id=770205 CESTAT Mumbai allowed the appeal regarding refund of Additional Customs Duties, CVD, SAD, and Education Cess paid after cancellation of export orders under Advance License scheme. The tribunal held that appellants properly followed prescribed procedures when unable to fulfill export obligations and voluntarily paid applicable duties. The duties paid were equivalent to excise duty and eligible for CENVAT credit under previous regime. Under GST transition provisions in Section 142 of CGST Act 2017, cash refund of excess CENVAT credit is permissible. The Commissioner's rejection of refund claim was contrary to legal provisions and not sustainable. en-us Mon, 05 May 2025 00:00:00 +0530 Thu, 08 May 2025 09:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770205 CESTAT Mumbai allowed the appeal regarding refund of Additional Customs Duties, CVD, SAD, and Education Cess paid after cancellation of export orders under Advance License scheme. The tribunal held that appellants properly followed prescribed procedures when unable to fulfill export obligations and voluntarily paid applicable duties. The duties paid were equivalent to excise duty and eligible for CENVAT credit under previous regime. Under GST transition provisions in Section 142 of CGST Act 2017, cash refund of excess CENVAT credit is permissible. The Commissioner's rejection of refund claim was contrary to legal provisions and not sustainable. Case-Laws Central Excise Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770205