CESTAT On Refund Of CVD And SAD - Paid To Regularize Import Made Under Advance Authorization

CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH, CHENNAI
M/S Servo Packaging Ltd.,
Versus
Commissioner of GST & CE, Puducherry
Excise Appeal No. 41700 of 2019 | 5th February 2020

FACTS

The Appellant imported goods without payment of duties under the Advance Authorization License. However, the Appellant could not fulfil its export obligation against the said import due to lack of export orders. In order to regularize the said imports, to the extent there was shortfall in the export obligation, the Appellant paid the relevant Custom Duties along with interest. These duties were paid during GST regime.

The Appellant filed a refund application under Section 142(3) of the CGST Act, 2017 for the duties i.e., CVD and SAD, paid due to non-fulfilment of export obligation.  Section 142(3) of the CGST Act, 2017 reads as under: