Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
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.
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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