Home Case Index All Cases Customs Customs + AT Customs - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1011 - AT - CustomsExemption from payment of CVD - N/N. 30/2004-CE dated 09.07.2004 - denial on the ground that the condition of non-availment of Cenvat credit by the foreign manufacturer does not stand satisfied by the importer - Held that: - the assessee had not claimed the benefit of the notification at the time of filing Bills of Entry - The Hon'ble Supreme Court in the case of Share Medical Care vs. UOI [2007 (2) TMI 2 - SUPREME COURT OF INDIA], has observed that even if the claim of benefit under a particular notification is not made at the initial stage, the assessee cannot be estopped from claiming such benefit at a later stage - appeal allowed - decided in favor of appellant.
|