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2016 (1) TMI 1003 - AT - CustomsClaim of duty drawback - export of readymade garments, leather goods, etc. - On enquiry, it was found that either the supporting manufacturer did not exist or had not manufactured the goods and were simply traders. On account of such fraudulent declaration, the proceedings were initiated which culminated into the impugned order. - Held that:- even in cases where goods were procured from the open market, the central excise portion of the drawback was admissible during the relevant period also. The issue is squarely covered in favour of the appellants by the judgements of CESTAT in the case of Kultar Exports [2014 (1) TMI 531 - CESTAT NEW DELHI]. Accordingly, following the binding precedent and for the reasons alike, we set aside the impugned order and allow the appeals. - Decided in favor of assessee.
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