https://www.taxtmi.com/caselaws?id=212061 The Government upheld the Commissioner (Appeals) decision to reject the duty drawback claim on re-exported goods under Section 74 of the Customs Act, 1962. The applicant's claim was denied as no cash duty was paid during importation, with duty being debited through a DEPB license. The applicant's argument citing Notification No. 75/2000 and Rule 5 was dismissed, emphasizing that DEPB credit does not equate to cash duty payment. The final decision affirmed the rejection of the claim, with the applicant entitled to credit in DEPB scrip only. en-us Wed, 23 Mar 2011 00:00:00 +0530 Fri, 13 Apr 2012 07:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212061 The Government upheld the Commissioner (Appeals) decision to reject the duty drawback claim on re-exported goods under Section 74 of the Customs Act, 1962. The applicant's claim was denied as no cash duty was paid during importation, with duty being debited through a DEPB license. The applicant's argument citing Notification No. 75/2000 and Rule 5 was dismissed, emphasizing that DEPB credit does not equate to cash duty payment. The final decision affirmed the rejection of the claim, with the applicant entitled to credit in DEPB scrip only. Case-Laws Customs Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212061