Vijay Flexi Packaging Industries ., In re
Date: September 4, 2023
Subject Matter
Basic Customs Duty (BCD), Countervailing Duty (CVD), and Special Additional Duty (SAD) can't be claimed as ITC
Summary
The case law revolves around the question of whether the Basic Customs Duty (BCD), Countervailing Duty (CVD), and Special Additional Duty (SAD) made on non-fulfillment of an export obligation under the EPCG scheme can be claimed as Input Tax Credit u…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s Vijay Flexi packaging Industries, 726A, Anuppangulam, Sivakasi, Virudhunagar District (herein after referred to as the Applicant’ herein after) are registered tax payers under GST Act with GSTIN: 33AAIFV5002F1ZK. 2.1. The Applicant has submitted the copy of application in Form GST ARA – 01 and also submitted a copy o…