https://www.taxtmi.com/caselaws?id=786468 Appellant is entitled to cash refund of CVD/SAD paid on excess imports under the transitional provisions of the CGST Act because duties were cenvatable at the relevant time but credit is unavailable post GST; this legal basis is grounded in Section 142(3) and Section 142(6)(a) and supported by Tribunal and High Court precedents. The unjust enrichment objection was rejected on the facts: the refund was disclosed in financial statements and supported by a chartered accountant certificate that the duty incidence was not passed on, satisfying evidentiary requirements to negate unjust enrichment and permitting the refund in cash. en-us Thu, 12 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786468 Appellant is entitled to cash refund of CVD/SAD paid on excess imports under the transitional provisions of the CGST Act because duties were cenvatable at the relevant time but credit is unavailable post GST; this legal basis is grounded in Section 142(3) and Section 142(6)(a) and supported by Tribunal and High Court precedents. The unjust enrichment objection was rejected on the facts: the refund was disclosed in financial statements and supported by a chartered accountant certificate that the duty incidence was not passed on, satisfying evidentiary requirements to negate unjust enrichment and permitting the refund in cash. Case-Laws Customs Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786468