Principal Commissioner Of Customs vs. M/S. Granules INDIA Limited
Held
The Tribunal correctly held that the assessee is entitled to claim a refund of CVD and SAD paid after the appointed day under Section 142(3) of the CGST Act, as the existing law allowed for such credit.
Facts
The assessee imported duty-free inputs under an advance authorization but failed to fulfill the export obligation. They paid CVD and SAD with cess and interest during the GST regime. The assessee sought to claim credit for these payments, which was rejected by the revenue authorities.
Key Issues
Whether the assessee is entitled to claim refund of CVD and SAD paid after the GST regime commenced, and if the adjudicating authority had jurisdiction under Section 142(3) of the CGST Act for such claims.
Sections Cited
Section 142(3), Section 142(5), Section 142(8A), Section 130
AI-generated summary — verify with the full judgment below
E [ 3418 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD MONDAY, THE NINTH DAY OF DECEMBER TWO THOUSAND AND TWENryFOUR PRESENT THE HONOURABLE THE CHIEF JUSTICE ALOK ARADHE AND THE HONOURABLE SRI JUSTICE J SREENIVAS RAO CENTRAL EXCISE APPEALS NO: 26 OF 2024 Appeal is filed under section 130 of the customs Act, 1962 against the order of the customs, central Excise & service Tax Appellate Tribunal, Regional Bench, Hyderabad in Finat order No. At3o1l2tzo24-cutDBl dated 20-02-2024 in customs Appeal No. 30323 of 2021, preferred against the order in Appear No. HYD-cus-000-APP-108-20-21(App-l) dated 15-01-2021 on the fire of the commissioner (Appeals-l) of central raxes, Hyderabad, preferred against the order in original (De novo) No. ost2o2o-21.Ref.EpD dated 17-08-2020 on the fite of the Assistant Commissioner, Export promotion Division, Hyderabad.
Between: Principal Commissioner o-f- -Customs, Hyderabad, L.B. Stadium Road, Basheerbagh, Hyderabad 500004 ...Appellant AND Y1r-_99lyl.S_lMia Limited, 2nd Froor, 3rd Btock My Home Hub, Madhapur, Kangareddy, I elangana 40008.1 ...Respondent lA NO: 1 OF 2024 Petition under section 151 cPC praying that in the circumstances stated in th
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