https://www.taxtmi.com/caselaws?id=462026 An exemption notification requiring non-availment of Cenvat credit cannot be used to deny customs countervailing duty relief to an importer merely because such credit was never available to be claimed. Applying that principle, the tribunal held that the importer was entitled to the benefit of Notification No. 12/2012-CE for CVD purposes, and the order refusing that exemption could not stand. The appeals were therefore allowed and the denial of exemption was set aside, with the rectification issue considered in that context. en-us Tue, 25 Apr 2023 00:00:00 +0530 Thu, 15 May 2025 20:06:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462026 An exemption notification requiring non-availment of Cenvat credit cannot be used to deny customs countervailing duty relief to an importer merely because such credit was never available to be claimed. Applying that principle, the tribunal held that the importer was entitled to the benefit of Notification No. 12/2012-CE for CVD purposes, and the order refusing that exemption could not stand. The appeals were therefore allowed and the denial of exemption was set aside, with the rectification issue considered in that context. Case-Laws Customs Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462026