# M/S RASHTRIYA CHEM. AND FER. LTD. vs COMM. OF CENTRAL EX. AND SERV. TAX(LTU)

Court: Supreme Court of India
Date: 2026-03-24
Citation: 2026 INSC 285
Petitioner: M/S RASHTRIYA CHEM. AND FER. LTD.
Respondent: COMM. OF CENTRAL EX. AND SERV. TAX(LTU)
Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA, HON'BLE MR. JUSTICE UJJAL BHUYAN
Author: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/supremecourt/2012/21219/21219_2012_4_1501_69605_Judgement_24-Mar-2026.pdf)


https://niyam.ai/judgements/supreme-court/2026/march/2026-insc-285