Case Law Details
Case Name : Vishal Video And Appliances Pvt Ltd Vs Commissioner of Customs ACC (Import) (Delhi High Court)
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Vishal Video And Appliances Pvt Ltd Vs Commissioner of Customs ACC (Import) (Delhi High Court)
Delhi High Court addressed appeals filed by Vishal Video and Appliances Pvt Ltd against a Customs Excise & Service Tax Appellate Tribunal (CESTAT) order concerning the recovery of a previously granted customs duty refund. The company, engaged in electronic product trading, had imported mobile handsets and initially been denied tax benefits under Notification No. 12/2012-CE due to restrictive circulars. Following the Supreme Court’s decision in SRF Ltd. vs. Commissioner of Customs, Chennai, ...
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