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Customs - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Demand of interest on recovery of excess duty drawback claim - ...

Customs

August 31, 2019

Demand of interest on recovery of excess duty drawback claim - Section 75A(2) - when the petitioner realized that there was an excess claim and grant of drawback, he had deposited the same prior to issuance of SCN - Since the petitioner had repaid the drawback even prior to the demand, the respondents will not be empowered to claim any interest.

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