SME Chatroom: Tribunal allows refund of CVD, special additional duty & cess

I suggest you claim refund of CVD, SAD and cess paid towards regularisation of the default under advance authorisation

For regularisation of bonafide default under advance authorisation, we have paid Basic Customs Duty (BCD), Countervailing Duty (CVD), Special Additional Duty (SAD) and cess on our imports made before introduction of GST. We are unable to take input tax credit of CVD, SAD and cess under the GST laws. Can we claim refund of the same? 

In the case of Newage Laminators Pvt. Ltd. [2022 (188) ELT 88 (Tri. Delhi)], the Tribunal has held that refund is allowed in such cases under the provisions of Section 142(3) and (6) of the CGST Act, 2017. In the case of Indo Tooling Pvt.