Appellate Tribunal rules on CENVAT credit for CVD/SAD components under GST Act. Doctrine of Necessity applied for refund claims.

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....The case involved CENVAT credit on CVD and SAD components under CENVAT Credit Rules, 2004. The tribunal held that the appellant was entitled to a refund as they could not avail of the credit due to filing limitations. The appellant contested a previous court decision, stating it was not applicable to their case. The tribunal also ruled that cash refund of CVD/SAD was permissible u/s 142(3) of the CGST Act, citing a previous case. The Doctrine of Necessity was applied, allowing the refund due to non-availability of credit under GST regime. The appellant was granted the refund u/s 142(3) and (6) of the GST Act, setting aside the previous order.....