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2017 (5) TMI 595 - CESTAT HYDERABADDuty Drawback - All Industry Rates - whether the appellant is eligible for drawback (All Industry Rates) on the goods exported by him by under shipping bill? - Held that: - Board Circular dated 23.09.2010 is very clear and it is does not lay down any limit for all industry rates duty drawback on goods exported by free shipping bills without conversion of duty drawback shipping bills as per Rule 12(1)(a) of the Customs Central Excise Drawback Rules - the adjudicating authority has not recorded any findings as to whether the shipping bills conversion can be allowed as per the Board Circular dated 23 09.2010 (Clause 4) - the issue needs reconsideration by the adjudicating authority with reference to the Board Circular dated 23.09.2010 (Clause (4)) and also Provision of Duty Drawback Rules - appeal allowed by way of remand.
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