Refund of CVD paid on re-import after GST implementation due to system error & insistence, not time-barred. Drawback paid, no duty liability.

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....Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation. Commissioner (Appeals) granted refund. Respondent not liable to pay CVD after GST implementation from 01.07.2007, but paid due to system error and appellant's insistence. Section 26A limitation not applicable as provisions governing re-import duty payment per Notification No. 46/2017 dated 30.06.2017. Once respondent paid drawback with interest as per Notification, not liable for demanded duty. Appeal dismissed.....