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2011 (3) TMI 1436 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERevision Application - drawback claim of goods re-exported under DEPB Shipping Bill was rejected by the lower authorities – Held that:- goods were re-exported under DEPB Shipping Bill and drawback is claimed, of duty paid on their importation through DEPB Scrip, C.B.E. & C. Circular 75/2000-Cus., dated 11-9-2000 stipulates that in such cases the DEPB credit will be admissible to the export subject, to fulfilment of laid down conditions. As such there is no case for grant of duty drawback as no cash duty was paid and for debit of DEPB, on importation of goods, he will get credit in DEPB scrip only, order passed by Commissioner (Appeals) is perfectly legal and proper and same is therefore upheld, revision application is rejected being devoid of merit
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