https://www.taxtmi.com/caselaws?id=253680 The Tribunal allowed the appeal, setting aside the denial of the drawback claim by the Commissioner. It was held that the relevant date for determining eligibility for the claim was when the goods entered the Customs area for export, not the Let Export Order issuance date. The Tribunal emphasized adherence to prescribed timelines and procedures under the Customs Act and Notifications, ensuring the appellant's entitlement to the drawback claim based on the entry of goods for export within the specified period. en-us Fri, 04 Apr 2014 00:00:00 +0530 Tue, 18 Nov 2014 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253680 The Tribunal allowed the appeal, setting aside the denial of the drawback claim by the Commissioner. It was held that the relevant date for determining eligibility for the claim was when the goods entered the Customs area for export, not the Let Export Order issuance date. The Tribunal emphasized adherence to prescribed timelines and procedures under the Customs Act and Notifications, ensuring the appellant's entitlement to the drawback claim based on the entry of goods for export within the specified period. Case-Laws Customs Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253680