2022 (4) TMI 1051 - SCH - Customs

Refund claim - Exemption from IGST on goods imported under EPCG Scheme - rejection on the ground that Notification No. 33/2015-2020 dated 13.10.2017 of the Ministry of Commerce and Notification No.79/2017-Cus dated 13.10.2017 of the Ministry of Finance under which such imported goods were exempted from payment of IGST, came into force only on 13.10.2017, but the petitioner had filed the bill of entry on 3.8.2017 - exemption of import of such goods from payment of IGST. HELD THAT - Leave granted.

Summary

The Supreme Court of India granted leave in the case. The citation is 2022 (4) TMI 1051 - SC. Justices A.M. Khanwilkar and C.T. Ravikumar presided over the case. Key lawyers involved were Mr. Vikramjit Banerji, Mr. Kuntal Parikh, and others.