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.

View Source

← Previous Next →

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

Customs

August 31, 2019

You may also like:

Demand of excess paid drawback – recovery of duty drawback after revision in rate can be initiated u/s 11A read with Rule 16 of duty drawback rules, 1998 - CGOVT

Recovery of duty drawback already granted - mechanism is absent in Duty Drawback Rules, 1995 thus demand under Rule 16 of Drawback Rules, 1995 is not sustainable.

Excess Drawback Rebate – Settled legal position that goods which were not physically available for confiscation redemption fine cannot be demanded – however demand of...

Excess utilisation of cenvat credit - Whether the appellant is liable to pay interest and penalty on account of alleged excess utilisation of cenvat credit - The demand...

Claim of Duty Drawback on supplies from DTA to EOU - eemed export drawback - supplier being claim cenvat credit, the method / route for claiming duty drawback - via...

Recovery of duty drawback granted earlier due to non realization of foreign exchange - Recovery of drawback with appropriate interest confirmed - CGOVT

Duty drawback - recovery of erroneously sanctioned claim under Rule 16 of Drawback Rules where no time limit is prescribed - recovery proceedings are valid - CGOVT

Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the...

Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

Seeking defreezing of petitioner’s bank account - export under Duty Drawback Scheme under Section 75 of Customs Act, 1962 - The petitioner claimed duty drawback under...

Refund claim - Duty Drawback - export as zero rated supply - at present there is no embargo for processing the Refund claims and Duty Drawback claims filed by the...

Rejection of claim of duty drawback - Period of limitation - It is also not in dispute that the petitioner has satisfied all the statutory requirements for claiming duty...

Duty drawback - rejection of on the ground of delay in filing the claim - When the petitioner has given detailed reasons as to why they were unable to file the duty...

Recovery of Duty Drawback - Petitioners has raised three issues namely (i) Effect of repeal of duty drawback rules 1995 w.e.f. 01.10.2017 (ii) Absence of mechanism to...

Seeking payment of duty drawback claim, along with interest - the Order dated 06.03.2020 passed by the appellate authority was binding upon the respondent No.1 who had...

Quick Updates: