The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has quashed the order of Commissioner (Appeals) and directed refund of ₹73,025 towards Countervailing Duty (CVD) and Special Additional Duty (SAD). The duties, though paid after the introduction of GST, pertained to the pre-GST period and were therefore eligible for refund under Section 11B of…
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