Cash refund u/s 142(6)(a) of CGST Act allowed by CESTAT. Cenvat Credit refund granted for CVD & SAD.

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....The case involved a dispute regarding cash refund u/s 142(6)(a) of the CGST Act, 2017 and denial of Cenvat Credit u/s Rule 3(1) of Cenvat Credit Rules, 2004. CESTAT allowed refund of Cenvat Credit of CVD & SAD based on precedents like SRI CHAKRA POLY PLAST INDIA PVT LTD case. The appellant was granted refund of CVD Rs.23,72,607/- and SAD Rs.10,21,081/-, excluding interest on delayed duty payment. The decision followed rulings in M/S MITHILA DRUGS PVT. LTD. and other cases. Appeal partially allowed.....