https://www.taxtmi.com/caselaws?id=469282 Refund of CVD and SAD paid after the appointed day for regularisation of a shortfall in export obligation under an advance authorisation scheme was treated as a claim linked to the pre-GST regime. Section 142(3) of the CGST Act, read with Sections 142(5) and 142(8A), was applied on the basis that refund claims for amounts paid under the existing law must be dealt with under that law. The Tribunal's view that the assessee remained entitled to refund of the duty component was upheld, and the High Court found no perversity or substantial question of law. en-us Mon, 09 Dec 2024 00:00:00 +0530 Sat, 13 Jun 2026 08:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469282 Refund of CVD and SAD paid after the appointed day for regularisation of a shortfall in export obligation under an advance authorisation scheme was treated as a claim linked to the pre-GST regime. Section 142(3) of the CGST Act, read with Sections 142(5) and 142(8A), was applied on the basis that refund claims for amounts paid under the existing law must be dealt with under that law. The Tribunal's view that the assessee remained entitled to refund of the duty component was upheld, and the High Court found no perversity or substantial question of law. Case-Laws Customs Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469282