2019 (9) TMI 595 - SCH - Customs

Rebate - Whether the petitioner is entitled to rebate of duty under Rule 18 of the CER, having availed of the benefit of N/N. 93/2004-Cus dated 10th September, 2004 issued u/s 25 (1) of the CA, 1962? - It was held in the case that Once an export transaction has been used for seeking discharge of Advance Authorizations issued under the CA, the same export transaction cannot be used for seeking rebate of duty under CER, as the rebate, in this case, is subject to the conditions and limitations, as specified in Notification No.93, which clearly requires that the facility under Rule 18 or Sub-rule (2) of 19 of CER, 2002 ought not to have been availed. HELD THAT - No case is made out to interfere with the impugned order(s) passed by the High Court - SLP dismissed.

Summary

The Supreme Court dismissed the special leave petitions as no case was made out to interfere with the impugned orders passed by the High Court. Pending applications were disposed of.