Vedanta Ltd. Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai Reiterates: Once DGFT Issues EODC, Customs Cannot Deny Advance Authorization Benefits Vedanta Ltd. vs. Commissioner of Customs, Tuticorin [2026-VIL-158-CESTAT-CHE-CU] The Chennai Bench of the CESTAT has delivered a significant ruling wherein it was held that Customs authorities cannot question or deny duty exemption benefits once DGFT […]
Explains why ITC reversal is still mandatory when capital goods are exported and clarifies how Section 18(6) operates despite zero-rating benefits.