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2018 (10) TMI 386 - HC - Customs100% EOU - reimbursement of the Central Sales Tax paid on raw materials and inputs purchased from the units situated in DTA - Duty Drawback - time limitation. Held that:- In case of Asahi Songwon Colours Limited [2017 (7) TMI 512 - GUJARAT HIGH COURT], this Court had examined the correctness of imposition of a condition in the Handbook of Procedures for claim of the benefit by an EOU which was granted under the Foreign Trade Policy. The Court was of the opinion that such condition which did not find place in the policy could not have been introduced in the guise of procedure to be followed for making the claim. Claim of recovery of duty drawback - delay in initiating procedure for recoveries - Held that:- This issue can also be seen in light of gross delay and latches on the part of the Department and the observations made by this Court in the case of Asahi Songwon Colors Limited. While therefore keeping the question of the Department’s stand of non eligibility of duty draw back on oil purchases made from the distributors or dealers of the domestic oil companies and not directly from the depots open, this petition is allowed by setting aside the impugned order.
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