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Union of India Versus Arvind Ltd.

2016 (3) TMI 1267 - SUPREME COURT

Denial of rebate claim - Duty paid mistakenly - export of goods - the decision in the case of ARVIND LTD. Versus UNION OF INDIA [2014 (5) TMI 171 - GUJARAT HIGH COURT] contested, where it was held that when the petitioner is not liable to pay duty in .....

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motion benefits granted under the appropriate provision of the Customs Act and Rules (which even otherwise he was entitled to without having made such payment of duty), we are of the firm opinion that all the authorities have committed serious error .....

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