Recovery of Duty Drawback - realization of sale proceeds in ...

Delay in Duty Drawback Recovery Deemed Procedural Lapse; Appellant's Claim Rightfully Allowed.

November 3, 2023

Case Laws Customs AT

Recovery of Duty Drawback - realization of sale proceeds in Foreign Exhange - only reason for filing this appeal is that the amount was released beyond the period prescribed. - Once, the fact of realization is not disputed there cannot be any reason for denial of substantiated benefit to the appellant for this delay which is nothing but a procedural laps. - Commissioner (Appeal) rightly allowed the claim - AT

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Recovery of Duty Drawback - realization of sale proceeds in ...

Delay in Duty Drawback Recovery Deemed Procedural Lapse; Appellant's Claim Rightfully Allowed.

November 3, 2023

Case Laws Customs AT

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