The Circulars like Circular No.74/1999-Cus dated 05.11.1999 as ...

Circulars Cannot Deny Drawback or DEPB Benefits to 100% Export Oriented Units, Says Central Board Clarification.

January 24, 2020

Case Laws Customs HC

The Circulars like Circular No.74/1999-Cus dated 05.11.1999 as well as the Circular No.31/2000-Cus dated 20.04.2000 could not have restricted or denied the benefit of Drawback or DEPB if such manufacturing was done by 100% EOU Units and then exports were made by such 100% EOUs. - The denial of benefit to the Assessee under the guise of a clarification for which, no power was bestowed on the Central Board.

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The Circulars like Circular No.74/1999-Cus dated 05.11.1999 as ...

Circulars Cannot Deny Drawback or DEPB Benefits to 100% Export Oriented Units, Says Central Board Clarification.

January 24, 2020

Case Laws Customs HC

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