GOODS REJECTED BY DTA

[B Ravi]

WE ARE 100% EOU SUPPLYING GOODS TO DTA UNIT. UNDER FULL PAYMENT OF CUSTOMS DUTY. GOODS REJECTED BY DTA UNIT. UNDER WHICH RULE WE CAN TAKE BACK THIS GOODS. WHETHER CUSTOM DUTY PAID ON ORIGINAL CLEARANCE WILL GET REFUND. OR FRESH SUPPLY ATTRACTS CUSTOM DUTY AGAIN

AI Summary

EOU Faces Rejection from DTA Unit; Rule 16 of Central Excise Rules, 2002 Invoked; No Customs Duty Refund Available. A 100% Export Oriented Unit (EOU) supplied goods to a Domestic Tariff Area (DTA) unit, paying full customs duty. The goods were rejected by the DTA unit, prompting a query about the applicable rules for taking back the goods and whether a refund of the customs duty paid is possible. The response suggested applying Rule 16 of the Central Excise Rules, 2002, storing the rejected goods separately, and notifying the department. It was clarified that no refund of customs duty would be available for the rejected goods.