https://www.taxtmi.com/caselaws?id=252195 The government upheld the decisions of the original authority and the Commissioner (Appeals), rejecting the applicants' claims for duty drawback under Section 75 of the Customs Act, 1962. The government found that the applicants had re-exported the imported machines without using any imported materials in the manufacture of the exported goods, making their claims ineligible under Section 75. The government noted that the applicants did not comply with the procedural requirements for claiming duty drawback under Section 75 and should have filed under Section 74 for re-exported goods. The revision application was rejected, and the impugned orders were upheld. en-us Fri, 16 Aug 2013 00:00:00 +0530 Wed, 08 Oct 2014 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252195 The government upheld the decisions of the original authority and the Commissioner (Appeals), rejecting the applicants' claims for duty drawback under Section 75 of the Customs Act, 1962. The government found that the applicants had re-exported the imported machines without using any imported materials in the manufacture of the exported goods, making their claims ineligible under Section 75. The government noted that the applicants did not comply with the procedural requirements for claiming duty drawback under Section 75 and should have filed under Section 74 for re-exported goods. The revision application was rejected, and the impugned orders were upheld. Case-Laws Customs Fri, 16 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252195