USSR in respect of export benefits by way of duty rebate, custom duty drawback etc. and as well interest income on fixed deposits made ... facts and circumstances of the case, the excise duty rebate and customs drawback were received by the assessee-company on its own account
Prince Khadi Woollen Handloom Producers Coop Society v. CCE , Kuil Fireworks v. CCE , CCE v. ITC 2005 ( 179) ELT 15 (SC), Sandvik Asia ... Section 142 of the Customs Act, 1962 to recover the customs component of the drawback corresponding to the unrealized export proceeds. The decision in Moti
Principal Commissioner Of Customs
Chennai Iv Commissionerate, Custom House,
60, Rajajisalai, Chennai-600 001.
3. Deputy Commissioner Of Customs (drawback)
O/o.Principal Commissioner ... Principal Commissioner Of Customs
Chennai Iv Commissionerate, Custom House,
60, Rajajisalai, Chennai-600 001.
4. Deputy Commissioner Of Customs (drawback)
O/o.Principal Commissioner
they had exported their goods under claim of drawback by filing
the Drawback Shipping Bills. Drawback has been allowed in
respect of these shipping bills ... reads as under: a
. Definition of Drawback has been amended to provide for
drawback of Customs and Central Excise duties excluding
integrated tax leviable under
Customs, Drawback Department Smt. Vinita Lakhotia volunteered on her own to repay the portion of drawback amount refundable to the Customs Department by Shri Nawal ... bank accounts in favour of Customs.
2.21 During the personal hearing on 26.02.98 before the Assistant Commissioner of Customs, Drawback in the case of erroneous
Central Excises & Salt Act, 1944 & Custom Act, 1962 -
Custom and Central Excise Duties Drawback Rules, 1971-
Section 37 and Sec. 75-Rules ... Customs and Central
Excise Duties Drawback Rules 1971 enabling drawback
being availed of in relation to customs as well as in
relation to duties
circumstances of the case, the excise duty rebate and customs drawback could be assessed as income in the hands of the assessee-company ... entitled to claim the refund of excise duty rebate and customs drawback. Such refund would necessarily be paid only to the assessee and the same
duty drawback. For such purpose, the petitioner
applied for determination of brand rate of drawback in
terms of Rule 6 of the Customs, Central Excise ... DEPB scheme, the customs duty is exempted. Goods
therefore, not having suffered the customs duty, upon
export of the final product, drawback would
exporter is entitled to drawback based on All Industry Drawback
Rates, Brand Rate Drawback and Special Brand Rate Drawback.
Then, it is stated that ... withdraw the rate of drawback or
amount of drawback determined.
(5) No amount or rate of drawback shall be
determined in respect
Section
75A of the Customs Act, 1962 readwith Rule
16 of the Customs and C.Excise Duties
Drawback Rules 1995 as contemplated in
para ... Section
75A of the Customs Act, 1962 read with Rule
16 of Customs and C.Excise Duties Drawback
Rules, 1995,as contemplated in Notfn
