https://www.taxtmi.com/caselaws?id=776418 CESTAT Mumbai allowed the appellant's appeal, setting aside the Commissioner (Appeals) order that rejected the refund of CVD/SAD paid after 01.07.2017 on bill of entries filed before that date. The Tribunal relied on precedent affirming that refund of admissible CENVAT credit, including CVD and SAD, is payable in cash under Section 146(6) of the CGST Act, notwithstanding restrictions under the Excise Act. The appellant was held entitled to a cash refund of Rs. 9,80,040/- with applicable interest. The department was directed to pay the refund within two months. en-us Fri, 08 Aug 2025 00:00:00 +0530 Mon, 11 Aug 2025 08:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776418 CESTAT Mumbai allowed the appellant's appeal, setting aside the Commissioner (Appeals) order that rejected the refund of CVD/SAD paid after 01.07.2017 on bill of entries filed before that date. The Tribunal relied on precedent affirming that refund of admissible CENVAT credit, including CVD and SAD, is payable in cash under Section 146(6) of the CGST Act, notwithstanding restrictions under the Excise Act. The appellant was held entitled to a cash refund of Rs. 9,80,040/- with applicable interest. The department was directed to pay the refund within two months. Case-Laws Central Excise Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776418