https://www.taxtmi.com/caselaws?id=777987 CESTAT, New Delhi (AT) dismissed the appeal. The appellant imported capital goods under EPCG, failed to meet export obligations, and paid CVD/SAD with interest after GST commencement. The tribunal held that CENVAT credit of CVD/SAD accrued under pre-GST law and is refundable in cash under section 142 read with extant Central Excise provisions, but interest paid on delayed duty does not accrue to the appellant and is not eligible for refund. The refund claim for interest was rejected and the impugned order upheld. en-us Thu, 07 Aug 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777987 CESTAT, New Delhi (AT) dismissed the appeal. The appellant imported capital goods under EPCG, failed to meet export obligations, and paid CVD/SAD with interest after GST commencement. The tribunal held that CENVAT credit of CVD/SAD accrued under pre-GST law and is refundable in cash under section 142 read with extant Central Excise provisions, but interest paid on delayed duty does not accrue to the appellant and is not eligible for refund. The refund claim for interest was rejected and the impugned order upheld. Case-Laws Central Excise Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777987