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2019 (6) TMI 111 - AT - CustomsBenefit of CVD under Sl. No.263A (amended) - Import of Mobile Phones - HELD THAT:- The ratio of the Apex Court judgment in M/s. Thermax Pvt. Ltd.[ 1992 (8) TMI 156 - SUPREME COURT ], and M/s. SRF Ltd., [ 2015 (4) TMI 561 - SUPREME COURT ] will be applicable on all fours to the facts of the present appeal, where it was held that benefit of CVD is to be allowed. The order of the Commissioner (Appeals) is only by way of directing the assessment authority to recall and reassess the bills after applying the ratio of the decision of the Hon’ble Apex Court in M/s. SRF Ltd., [ 2015 (4) TMI 561 - SUPREME COURT ]. Appeal dismissed - decided against Revenue.
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