CVD and SAD Paid Post-GST Eligible for CENVAT Credit Under Earlier Regime: CESTAT Allows Cash Refund u/s 142(3) [Read Order]
CESTAT allows cash refund of CVD and SAD paid post-GST, ruling that they were eligible for CENVAT credit under the pre-GST regime and refundable under Section 142(3) of the CGST Act
By Kavi Priya - On May 16, 2025 8:22 am - 3 mins read
The Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi, ruled that CVD and SAD paid after the implementation of GST were originally eligible for CENVAT credit under the pre-GST regime and their refund in cash is permissible under Section 142(3) of the CGST Act. Asiatic Drugs and Pharmaceuticals Pvt….
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