Appellant Wins Refund of CVD and SAD Post-GST Implementation u/ss 142(3) and (6) of CGST Act.

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....Refund on the CVD and SAD paid for regularisation of advance licence (import licence), which have been deposited on after 01.07.2017 (implementation of GST) - The appellant is entitled to refund under the provisions of Section 142(3) and (6) of the CGST Act - the jurisdictional Assistant Commissioner are directed to grant refunds to the appellants of the amount of SAD & CVD as reflected in the show causes notices - AT....