Refund of CVD / Excise duty paid on duty saved under Advance Authorisation Scheme or EOU Scheme or EPCG Scheme.
CESTAT, Bangalore Bench ruled that Countervailing Duty (CVD) and Special Addition Duty (SAD) paid after 01.07.2017 (i.e. after introduction of GST) were eligible for cash refund (i) as the CGST Act did not allow credits of these duties to be carried forward in the GST regime; and (ii) duties paid after 30.06.2017 could not be reported in pre-GST returns. Such type of duty needs to be paid at either for non-fulfilment / short fall in the export obligation or at the time of debonding of EOU Unit.
[JSW STEEL LTD v. COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE 2024 (6) TMI 41]
