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Customs - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Whether reversal of credit would amount to non availment of ...


Reversal of Credit After Export Completion Doesn't Mean Non-Availment; Timing Crucial for Customs and Tax Credit Use.

September 3, 2013

Case Laws     Customs     AT

Whether reversal of credit would amount to non availment of credit - it is difficult to accept the contention that reversal of credit amounts to non-availment of credit, especially when the reversal was made long after the exports have been made - AT

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