https://www.taxtmi.com/caselaws?id=770855 CESTAT New Delhi allowed the appeal for refund of CENVAT credit of CVD and SAD paid by appellant despite non-fulfilment of export obligation under Advance Authorisation. Following Shakti Pumps precedent, the tribunal held that appellant was entitled to cash refund under section 142(3) of CGST Act for CVD and SAD paid post-01.07.2017. Department's reliance on Jharkhand HC decision in Rungta Mines was distinguished as it involved illegal credit claims, while Kashmir Conductors precedent was inapplicable as refund wasn't time-barred under section 11B of Central Excise Act. en-us Tue, 13 May 2025 00:00:00 +0530 Sat, 17 May 2025 08:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770855 CESTAT New Delhi allowed the appeal for refund of CENVAT credit of CVD and SAD paid by appellant despite non-fulfilment of export obligation under Advance Authorisation. Following Shakti Pumps precedent, the tribunal held that appellant was entitled to cash refund under section 142(3) of CGST Act for CVD and SAD paid post-01.07.2017. Department's reliance on Jharkhand HC decision in Rungta Mines was distinguished as it involved illegal credit claims, while Kashmir Conductors precedent was inapplicable as refund wasn't time-barred under section 11B of Central Excise Act. Case-Laws Central Excise Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770855