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Customs - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Drawback of central excise duty - the petitioner should not be ...


Petitioner entitled to excise duty drawback if all scheme requirements met, despite Public Notice saying otherwise.

December 9, 2019

Case Laws     Customs     HC

Drawback of central excise duty - the petitioner should not be denied the benefit of drawback based merely on a Public Notice, particularly when the petitioner has satisfied all other requirements under the relevant Notification/Scheme, thus frustrating the object of the scheme itself.

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