Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Recovery of duty drawback granted earlier with interest - The ...

Customs

March 29, 2024

Recovery of duty drawback granted earlier with interest - The petitioner claimed non-receipt of the show cause notice and argued that the sale proceeds had been realized, citing the availability of the Bank Realization Certificate online. However, the petitioner did not produce the certificate during the enquiry, leading to the issuance of the impugned order. The High Court, while acknowledging the petitioner's arguments, emphasized the importance of producing relevant documents during the enquiry process. Consequently, the Court remanded the matter back to the authorities.

View Source

 


 

You may also like:

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

  2. 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.

  3. Interest - Drawback becomes payable to the appellants only based on the order passed by the Hon’ble CESTAT - appellants are not eligible for interest for the period...

  4. Excessive Claim of duty drawback - There was misdeclaration of description, quantity, quality and shortage of goods which were attempted to be exported - stay granted partly - AT

  5. Conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme allowed subject to reversal of benefit taken under Duty Drawback Scheme is paid by the appellant...

  6. 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...

  7. Duty Drawback - While giving a declaration for non-availment of CENVAT credit, applicant has to ensure that it has also not claimed CENVAT credit on service tax on input...

  8. Exports under claim for drawback in the GST scenario - Self-declaration format / form for claiming higher rate of AIR of duty drawback under column (4) and (5) of the AIR Schedule

  9. 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...

  10. 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...

 

Quick Updates:Latest Updates