2022 (3) TMI 748

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.... G. Gupta, Advocate for the appellant Shri Ravi Kapur, Authorised Representative for the respondent ORDER The issue involved is whether refund has been rightly rejected on the CVD + SAD paid for regularisation of advance licence (import licence), which have been deposited on after 01.07.2017 (implementation of GST). 2. Brief facts of the case are that the appellant, holder of Central Excise re....

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....d Rs. 5,77,839/- vide challan No. 34 dated 15.05.2019 and Rs. 2,07,148/- vide challan No. 60477 dated 22.05.2018. As the appellant had deposited the duties after implementation of GST, therefore they are not eligible to claim cenvat credit of CVD and SAD, as there is no provision in GST to avail input credit of the duties paid for regularization of bonafide default under Advance authorisation (rel....

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....le 3 of Cenvat Credit Rules allow credit of additional duties of CVD and SAD paid under Section 3 of the Customs Tariff Act. Further, observed that on implementation of GST w.e.f. 01.07.2017, cenvat credit of CVD and SAD could not be availed. Further observed that the import made by the appellants under advance authorisation was a conditional import and hence availing cenvat credit of duty paid up....

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....of dutiable final product, refund cannot be given. I further find that refund of CVD and SAD in question is allowable, as credit is no longer available under the GST regime, which was however available under the erstwhile regime of Central Excise prior to 30.06.2017. Accordingly, I hold that the appellant is entitled to refund under the provisions of Section 142(3) and (6) of the CGST Act. 8. Acc....