Claim of duty drawback - Reversal of Cenvat credit before ...
Reversing Cenvat credit before use equals not taking it, enabling higher duty drawback claims post-export.
March 27, 2015
Case Laws Customs CGOVT
Claim of duty drawback - Reversal of Cenvat credit before utilization amounts to non-taking of credit that such reversal can be done subsequent to export of goods - drawback claims at higher rate @ 16% of FOB value of exports allowed - CGOVT
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