Authority

One liner

Mumbai Tribunal

Transitional provisions (s.142 CGST) permit cash refund of CVD/SAD paid post-GST where credit is unavailable, subject to unjust enrichment—refund allowed with interest.

Hyderabad Tribunal

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

Chandigarh Tribunal