2026 (3) TMI 1063

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...., Advocate For the Respondent : Shri Anand Narayan Authorised Representative ORDER ASHOK JINDAL: The appellant is in appeal against the impugned order, wherein refund claim has been rejected as barred by limitation in terms of Section 11B of the Central Excise Act, 1944. 2. The facts of the case are that the appellant has imported raw materials of PP bags under advance licence No. 1....

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....olkata, wherein, this Tribunal has observed as under: "9.1. In this regard, we note that CENVAT Credit is a vested right and cannot be extinguished merely due to absence of a procedural mechanism under GST Denial of refund defeats the doctrine of legitimate expectation and violates Articles 14 and 265 of the Constitution. The refund claim arises from the transitional provisions of the CGS....

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.... categorically held that as credit of CVD and SAD was no longer available under GST regime, which was however available under erstwhile regime of Central Excise prior to 30-6-2017, an appellant is entitled to refund under the provisions of Section 142(3) and (6) of Central Goods and Services Tax Act, 2017. The relevant paragraphs of the said decision are reproduced below for ready reference: ....

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....r to 3062017. Accordingly, I hold that the appellant is entitled to refund under the provisions of Section 142(3) and (6) of the CGST Act. 8. Accordingly, I direct the jurisdictional Assistant Commissioner to grant refunds to the appellants of the amount of SAD & CVD as reflected in the show causes notices and also in the orders-in-appeal. Such refund shall be granted within a period of 4....