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Central Excise - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Refund of CENVAT Credit - Duty drawback claimed for export goods ...

September 26, 2019

Case Laws     Central Excise     AT

Refund of CENVAT Credit - Duty drawback claimed for export goods - since the drawback scheme itself has provided for a single rate of drawback, which, according to the clarification in the Notification 110/2015-CUS dated 16.11.2015, means only customs duty drawback, it is impossible that the respondents could have availed drawback of central excise duty.

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