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
drawback on
imported materials used in the manufacture of goods which are
exported. Section 76 speaks about the prohibition and
regulation of drawback. For drawback ... liability
of such additional customs duty / excise duty.
Such additional customs duty / excise duty
would be reimbursed to exporter as drawback.
In case of local
INDIRECT TAX & CUSTOMS, 4TH & 5TH FLOOR, HOTEL SAMRAT,
CHANAKYAPURI, NEW DELHI, PIN - 110021.
5 DY. COMMISSIONER OF CUSTOMS (DRAWBACK),
OFFICE OF THE COMMISSIONER ... INDIRECT TAX & CUSTOMS, 4TH & 5TH FLOOR, HOTEL SAMRAT,
CHANAKYAPURI, NEW DELHI, PIN - 110021.
5 DY. COMMISSIONER OF CUSTOMS (DRAWBACK) ,
OFFICE OF THE COMMISSIONER
Customs Act,
1962. The same position was also separately clarified by the CBEC, Ministry
of Finance in Circular No.49/2017-Customs dated 12.12.2017. Accordingly ... relevant
legal provisions contained in the Customs Act, 1962 ; Customs Tariff Act, 1975 ;
the notifications issued thereunder; and Drawback Rules, 2007 for proper
consideration
Customs Act,
1962. The same position was also separately clarified by the CBEC, Ministry
of Finance in Circular No.49/2017-Customs dated 12.12.2017. Accordingly ... relevant
legal provisions contained in the Customs Act, 1962 ; Customs Tariff Act, 1975 ;
the notifications issued thereunder; and Drawback Rules, 2007 for proper
consideration
under NFEI scheme to
drawback scheme and to the consequent duty drawback under the
provisions of sec. 74 of the Customs ... NFEI shipping bill into drawback shipping
bill and the consequent claim for duty drawback under section 74 of
the Customs Act, 1962 merit rejection
Customs Act,
1962. The same position was also separately clarified by the CBEC, Ministry
of Finance in Circular No.49/2017-Customs dated 12.12.2017. Accordingly ... relevant
legal provisions contained in the Customs Act, 1962 ; Customs Tariff Act, 1975 ;
the notifications issued thereunder; and Drawback Rules, 2007 for proper
consideration
Customs Act,
1962. The same position was also separately clarified by the CBEC, Ministry
of Finance in Circular No.49/2017-Customs dated 12.12.2017. Accordingly ... relevant
legal provisions contained in the Customs Act, 1962 ; Customs Tariff Act, 1975 ;
the notifications issued thereunder; and Drawback Rules, 2007 for proper
consideration
duty drawback, learned Single Judge
held that respondent would be entitled to interest for delayed
payment of duty drawback. Since Customs Act, 1962 provides that ... Rule 14 deals with payment of drawback and
interest. Sub-rule (1) says that the drawback under the Customs,
Central Excise Duties and Service
schemes.
d) Clause (2) of the Notification 24/2015- Customs and Notification
25/2015-Customs dated 08.04.2015 states that the exemptions mentioned in
clause ... provide that the importer shall be entitled to avail
the drawbacks of the customs duty and CENVAT credit or drawback or
additional customs duty against
