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Excise Duty

Supreme Court dismissed the SLP on grounds of delayed filing

Case Law Details

Case Name
Union of India & Anr. Vs BT(India) Private Limited (Supreme Court of India)
Date of Judgement/Order
Only available for paid members
Advertisement Union of India & Anr. Vs BT(India) Private Limited (Supreme Court of India) The Hon’ble Supreme Court in the case of Union of India & Anr. v. BT (India) Private Limited [Diary No.44385-2024 XIV dated December 09, 2024] dismissed the Special Leave Petition (“SLP”) filed by the Revenue Department (“the Petitioner”) after a delay of 229 days. The SLP was against the Delhi High Court Judgment which permitted the refund of CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2024 (“the CCR”) to M/s BT India (Private) Limited (“the Respondent”) and held t...
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Author Info

Bimal Jain
Name: Bimal Jain
Qualification: LL.B / Advocate
Company: A2Z Taxcorp LLP
Location: Delhi, Delhi
Articles Published: 2,884

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