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Customs - Highlights / Catch Notes

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Duty Drawback - All Industry Rate (AIR) - Excise portion of AIR ...


Manufacturers Using CENVAT Credit Ineligible for Excise Duty Portion of AIR Duty Drawback.

June 16, 2018

Case Laws     Customs     AT

Duty Drawback - All Industry Rate (AIR) - Excise portion of AIR - Since the manufacturer has availed the benefit of CENVAT credit and the same is not in dispute, we are of the view that the appellant will not be entitled to the excise portion of AIR.

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