When the Rule itself, does not permit drawback in case of inputs ...

Central Excise

November 28, 2016

When the Rule itself, does not permit drawback in case of inputs on which duty has not been paid, the appellant ought to have maintained some procedure/ segregation / accounting method for the inputs used in manufacture of products exported, if the appellant intended to claim drawback. The rejection of drawback claim on this ground holds merit. - AT

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When the Rule itself, does not permit drawback in case of inputs ...

Central Excise

November 28, 2016

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