Appellant eligible for refund of CVD under Section 142(3) of CGST Act, 2017. Tribunal holds appeal valid.

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....The case involves a dispute over the refund of Additional Duties of Customs (CVD) paid on re-import of goods u/s 142(3) of the CGST Act, 2017. The Tribunal, following a precedent set by a larger bench, held that it has jurisdiction to decide appeals related to refunds u/s 142(3). The appellant paid CVD post-GST introduction and sought credit under Cenvat Credit Rules, 2004. The Commissioner denied the refund citing Section 140(5) and deemed Section 142(3) inapplicable. The Tribunal found grounds to grant the refund, deeming the impugned order unsustainable. The appeal was allowed.....