Duty drawback recovery case involving merchant exporter ...

Exporter's duty-free drawback claim upheld despite non-issuance of ARE-2.

Case Laws Customs

September 21, 2024

Duty drawback recovery case involving merchant exporter manufacturing DOC using duty-paid Hexane. Petitioner did not issue ARE-2 while removing DOC, but Commissioner (Appeals) held non-issuance would not affect duty-free Hexane benefit u/r 19(2). No intention established by Adjudicating Authority for erroneous drawback claim. Commissioner (Appeals) found drawback claim legality valid as exporter did not unduly get double benefit. Revisional Authority failed to consider 1% drawback rate related to customs portion only, not excise. Non-issuance of ARE-2 not a breach of rules. Impugned order by Revisional Authority levying penalty quashed, Commissioner (Appeals) order deleting penalty restored. Petition allowed.

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Duty drawback recovery case involving merchant exporter ...

Exporter's duty-free drawback claim upheld despite non-issuance of ARE-2.

Case Laws Customs

September 21, 2024

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