2017 (7) TMI 1450 - SCH - Customs

Refund u/s 27 of the Customs Act - payment under protest - denial of refund on the ground that the petitioner could not establish its entitlement to CENVAT credit - It was held by Delhi High Court that when the credit under the CENVAT Rules is not admissible to the appellant question of fulfilling the aforesaid condition does not arise. HELD THAT - The special leave petition is dismissed.

Summary

The Supreme Court of India, in a judgment with citation 2017 (7) TMI 1450 - SC, dismissed the special leave petition after condoning the delay. Pending applications were disposed of. The case was presided over by Hon'ble Mr. Justice J. Chelameswar and Hon'ble Mr. Justice S. Abdul Nazeer. Key legal representatives included Mr. K. Radhakrishnan and Mr. P. Chidambaram.