Voluntary Duty Deposit Under Advance Authorization Scheme Eligible for Refund Under Section 142(3) of CGST Act

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....The HC quashed and set aside the order rejecting the petitioner's refund claim of Rs. 45,84,371/- for CVD and SAD paid after failing to fulfill export obligations under Advance Authorization and EPCG schemes. The Court determined that Section 142(8)(a) of CGST Act was inapplicable as the petitioner had voluntarily deposited duties rather than through recovery proceedings. The refund claim must be processed under Section 142(3) read with Section 142(6)(a) of CGST Act, which requires application of Central Excise Act, 1944 and Cenvat Credit Rules, 2004. The matter was remanded to the authorities for determination on merits under the appropriate legal provisions. The petition was partially allowed.....