Refund /set of cvd and sad paid towards excess import under advance authoristion after gst

We have paid Rs.150000/- on 20.7.2018 towards Customs duty payment for excess import made in the Advance Authorisation in the year 2015-16.The Customs duty structure is Basic Customs duty 10%+CVD 16%+Edu.Cess2%+Second.Edu cess 1%+ Special Additional Duty (SAD) 4%.When Ecxise was active we could have claimed CENVAT againt CVD and SAD but,now in GST how we can claim to get refund or Setoff CVD and SAD paid??? .

Replies (4)

Apply refund as per old law from excise departmenr as per gst section 142(3) or 143(6)

Sections 142(3) or 143(6) are applicable in case of specific period  of Transition  means the period of change from Excise to GST  after that you can not claim there under.
 

As per section 142 8 (a), you have not eligible for such refund.

 

The same can be refunded if GST refuse to refund and  you go the High court for direction.

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