2024 (5) TMI 767

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....und of CVD and SAD in respect of payment of custom duty for regularizing excess import under advance authorization prior to introduction of GST regime but the duty liability was finalized and paid after the introduction of GST. The said CVD and SAD was paid by the appellant on their own suo moto in order to regularize excess import qua export obligation fulfillment. 2. Shri Saurabh Dixit, Learned Counsel appearing on behalf of the Appellants submits that both the lower authorities have rejected the claim on the ground that since the CVD and SAD was paid during GST regime the same is not available for cenvat credit after 01.07.2017. He submits that since the duty of CVD and SAD pertains to May, 2017 to June , 2017 and at that time the appel....

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...., there is no malafide on the part of the appellant as the appellant have legally fulfilled their obligation of payment of CVD and SAD on their own suo moto without any notice of the department. For this reason also Rule 9 (1) (b) and (bb) has no role. 2.3 He also placed reliance on the following judgments whereby in the identical situation, the refund claim was allowed under Section 142 (3) of CGST Act, 2017. 3. Shri P. Tripathi & Shri R R Kurup Learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. I have carefully considered the submission made by both sides and perused the records. I find that the appellants have claimed the refund of CVD and SAD in terms of Section 142 (3) of ....