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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Export of goods - there is no condition that in respect of the ...


No Timeframe for Receiving Export Proceeds; Duty Waiver Stands for Goods Cleared Under Bond or LUT.

October 21, 2015

Case Laws     Central Excise     AT

Export of goods - there is no condition that in respect of the goods exported, the export proceeds must be received within any stipulated period - the condition regarding receipt of export proceeds cannot be imposed to demand duty foregone in respect of the goods cleared for export under bond/LUT. - AT

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