Govt grants refund of CVD, SAD paid for regularisation of defaults: Expert

Recently, however, I came across an order granting refund of the CVD and SAD paid upon regularisation of default under advance authorization

We had imported certain capital goods under EPCG authorisation before introduction of GST. We are unable to export our goods. So, we want to regularise paying the duty and interest. We understand that we have to pay the duty that we saved, as per old duty structure, i.e. BCD, CVD, SAD and Cess. In that case, can we get credit of CVD, SAD, etc.?

I have always taken a view that there is no provision in the GST laws to take input tax credit of the CVD and SAD paid for regularisation of bonafide default under advance authorisation or EPCG authorisation.