Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Assessee Entitled To Cash Refund Of Cenvat Credit On Amount Of CVD And SAD Paid After 01.07.2017: CESTAT
Appeal Against OrderExcise, VAT & CustomGSTIncome Tax
In the case discussed, the CESTAT ruled that an assessee cannot claim a cash refund of CENVAT credit on Countervailing Duty (CVD) and Special Additional Duty (SAD). The tribunal emphasized that such refunds are only permissible under specific circumstances outlined in the law, which were not met in this instance. The decision underscores the importance of adherence to statutory provisions governing indirect tax refunds.
