Home Case Index All Cases Customs Customs + AT Customs - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 711 - CESTAT, BANGALOREConversion of shipping bills from “ZERO duty EPCG scheme” to “ZERO duty and drawback scheme” - Dual benefit - Held that:- It is undisputed that the respondent had claimed the drawback of the goods exported under the category of “All Industry Drawback rate”. It is also undisputed that the respondent had imported capital goods under the EPCG scheme. - Conversion of shipping bill allowed - Revenue in the grounds of appeal has not rebutted the finding that the assessee is entitled for benefit of Zero duty EPCG and drawback scheme or all industry drawback rate, and there is no reason or provisions to prohibit such availment of the benefit by the assessee.
|