2024 (2) TMI 73

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ORDER The Appellant has not fulfilled the export obligations because of which he was required to pay the Customs Duty foregone at the time of initial import. The initial exports imports were during the year 2008 and the Customs Duty foregone was calculated and paid in December 2019. In the normal course, when such Customs Duty is paid, the CVD+SAD/IGST component of the same would be eligible fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... foregone in respect of several Bills of entry. The learned AR submits that the Appellant has paid the amounts under a common head of Customs Duty without appropriate bifurcation of Basic Customs Duty, CVD+SAD/IGST while making the payment. Therefore, the quantified refund claim of Rs.34,46,465/- by the Appellant is not verifiable and it is not known whether the figure given by the Appellant was c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fund for the CVD+SAD/IGST paid. Following these decisions, I allow the Appeal and hold that the Appellant is eligible for cash refund of the amounts paid under CVD+SAD/IGST. 4. However, I find force in the submissions made by the learned AR about the quantification of the refund amount. The Appellant is directed to produce all the documentary evidence with clear statement for the amount paid un....