2024 (8) TMI 474

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....ion 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 Devashish K Trivedi, Learned Counsel appearing on behalf of the Appellants submits that issue involved is that whether the appellant's refund is hit by Rule 9 (1)(b) or (bb) of Cenvat Credit Rules, 2004. He submits that there is no suppression of fact or malafide intention alleged/established against the appellants. He also submits that as per the overall facts of the case, there is no malafide on the part of the appellant as the appellant have legally fulfilled their obligation of payment of CVD a....

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....and perused the records. I find that the appellant have claimed the refund of Cenvat of CVD and SAD in terms of Section 142 (3) of CGST, 2017 which reads as under :- "142 (3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 (1 of 1944): Provided that where any claim for ....