Refund of Pre-GST CVD/SAD Cannot Be Denied Merely Due to Post-GST Payment: CESTAT

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Refund of Pre-GST CVD/SAD Cannot Be Denied Merely Due to Post-GST Payment: CESTAT

Indirect Taxes

Published on

26/11/2025

By Mariya Paliwala

Refund of Pre-GST CVD/SAD Cannot Be Denied Merely Due to Post-GST Payment: CESTAT

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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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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Pre-GST CVD

Refund of Pre-GST CVD/SAD Cannot Be Denied Merely Due to Post-GST Payment: CESTAT

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