Supreme Court Rules on Advance Authorization Scheme: Refunds and Input Credit Procedures Post-Cosmo Films Judgment. https://www.taxtmi.com/highlights?id=70239 Advance Authorization scheme - violation of pre-import condition - Permission to claim of refund or input credit - Detailed procedure and directions issued - Implementation of Hon'ble Supreme Court direction in judgment dated 28.04.2023 [UOI and others vs. Cosmo Films Ltd.] - Circular en-us Fri, 09 Jun 2023 18:35:29 +0530 Fri, 09 Jun 2023 18:35:29 +0530 TaxTMI RSS Generator Supreme Court Rules on Advance Authorization Scheme: Refunds and Input Credit Procedures Post-Cosmo Films Judgment. https://www.taxtmi.com/highlights?id=70239 Advance Authorization scheme - violation of pre-import condition - Permission to claim of refund or input credit - Detailed procedure and directions issued - Implementation of Hon'ble Supreme Court direction in judgment dated 28.04.2023 [UOI and others vs. Cosmo Films Ltd.] - Circular Highlights Customs Fri, 09 Jun 2023 18:35:29 +0530 https://www.taxtmi.com/highlights?id=70239