TMI BlogSimultaneous availment of drawback and rebate on the inputsX X X X Extracts X X X X X X X X Extracts X X X X ..... Simultaneous availment of drawback and rebate on the inputs X X X X Extracts X X X X X X X X Extracts X X X X ..... hased on payment of duty, the credit of which is not availed and the same were used in or in relation to the manufacture of exported goods without payment of duty under UT-1/bond. Export is made under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ARE-2. The rebate of duty paid on the said inputs is claimed/sanctioned and the drawback on the same also is claimed/sanctioned. In other words, there is double availment of both drawback and rebate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the same inputs, which is not allowed. Subsequently, when pointed out the mistake, the said drawback is returned to the customs along with appropriate interest. Now, the question is whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department can still deny the rebate on the said inputs? X X X X Extracts X X X X X X X X Extracts X X X X
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