QUESTION

Who is the proper Authority to grant Refund of CVD & Social Welfare Surcharge paid in GST Era, whether Jurisdictional CGST Officer or Customs authorities at Port where Customs duty is paid. Customs duty is paid on re-importation of goods exported prior to GST and brought back in GST Era. ? And what is the authority ?

ANSWER
In GST refund is granted under section 54 only in following situations:
(8) Notwithstanding anything contained in sub-section (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to'

 (a) refund of tax paid on export of goods or services or both or on inputs or input services used in making such exports;
(b) refund of unutilised input tax credit under sub-section (3);
(c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;
(d) refund of tax in pursuance of section 77;
(e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or
(f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.

As your case does not fall in any of the above situations then you are not eligible for refund under GST. Moreover your case falls under Section 20 of Customs Act, so the proper Authority for grant of refund of CVD and Social welfare surcharge in your case shall be Custom Authority and not Jurisdiction CGST Officer