Case Law Details
Case Name : M/s. Motherson Sumi Electric Wires Vs Union of India & Ors. (Delhi High Court)
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M/s. Motherson Sumi Electric Wires Vs UOI & Ors. (Delhi High Court)
Petitioner has contended that it was not possible for it to avail of exemption from Central Excise Duty under the notification No.22/2003-CE, dated 31.03.2003 till such time 100% EOU provides a CT-3 certificate. That being stated, in my opinion, it may not be necessary to deliberate on this aspect of the matter as at the relevant point in time the worst that could be said against the petitioner is that it had available to it two options, first, to claim exemption and second, to pay duty and claim refund. This is, especiall...
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Respected Sir/Madam,
we have claimed TED refund from DGFT but they have rejected all our application due to Recipient Copy Of Original Invalidation Letter & Board Resolution/Power of attorney, is this documents are mandatory, is there any notification, Kindly advise.