https://www.taxtmi.com/caselaws?id=767393 Delhi HC dismissed petition challenging rejection of CENVAT credit claim for CVD on imported capital goods. Petitioner imported goods under EPCG scheme but failed export obligations across four of nine EPCGs despite eight-year period plus extensions. Duty was paid only after DRI investigation commenced to avoid prosecution via Settlement Commission. Court held claim time-barred per Rule 4 CENVAT Credit Rules, following SC precedent in Osram Surya regarding limitation periods. Settlement Commission's order upheld as final under Section 127(j) Customs Act. en-us Wed, 12 Mar 2025 00:00:00 +0530 Tue, 18 Mar 2025 08:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767393 Delhi HC dismissed petition challenging rejection of CENVAT credit claim for CVD on imported capital goods. Petitioner imported goods under EPCG scheme but failed export obligations across four of nine EPCGs despite eight-year period plus extensions. Duty was paid only after DRI investigation commenced to avoid prosecution via Settlement Commission. Court held claim time-barred per Rule 4 CENVAT Credit Rules, following SC precedent in Osram Surya regarding limitation periods. Settlement Commission's order upheld as final under Section 127(j) Customs Act. Case-Laws Central Excise Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767393