CESTAT allows Cash Refund of Cenvat Credit on Amount of CVD & SAD paid

The article discusses a recent CESTAT decision allowing cash refund of CENVAT credit on the amount of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid after July 1, 2017. The decision clarifies that such refunds are permissible under GST law despite challenges related to interpretation. This ruling provides relief to taxpayers by enabling cash refunds for previously non-refundable duties. The decision emphasizes compliance with GST regulations and procedural clarity in refund claims.