CASE LAW

Authority

One liner

2025(04)LCX0093

Hyderabad Tribunal

Aurobindo Pharma Ltd.

IGST paid manually via TR6 challan due to short payment of CVD on imported goods is not eligible for refund as Section 142(3) of the CGST Act does not grant a vested right to refund of duties like CVD and SAD when these have been paid due to non-fulfillment of export obligations

2024(06)LCX0056

Chandigarh Tribunal

Kobe Suspension Co. Pvt. Ltd.