2017 (9) TMI 953 - SCH - Customs

Levy of CVD on import of silk fabrics - the decision in the case of The Commissioner of Customs (Exports) Versus M/s. Prashray Overseas Private Limited, Customs Excise & Service Tax Appellate Tribunal 2016 (5) TMI 1106 - MADRAS HIGH COURT contested, where it was held that In cases where the exemption Notification stipulates two conditions, namely that the inputs should have suffered duty and that no CENVAT credit should have been availed, then the benefit of the Notification will be available only if both conditions are satisfied - Held that - leave granted.

Summary

The Supreme Court granted leave in the case with citation 2017 (9) TMI 953 - SC. Justices A. K. Sikri and Ashok Bhushan presided over the case. Petitioner represented by Ms. Nupur Maheshwari, Adv., Mr. Abhinav Jaganathan, Adv., and Mr. M. P. Devanath, AOR. Respondent represented by Mr. K. Radhakrishnan, Sr. Adv., Mr. T. A. Khan, Adv., Ms. B. Sunita Rao