https://www.taxtmi.com/caselaws?id=258012 The Central Government upheld the rejection of the drawback claim for the licence fee in the case involving M/s. Star Entertainment Pvt. Ltd. under Section 74 of the Customs Act, 1962. It determined that the licence fee, being payable at the time of import and not export, did not qualify for drawback as it was not tangible goods eligible for re-export benefits. The decision emphasized the promotion of exports for foreign exchange earnings and dismissed the revision application, affirming the Commissioner (Appeals)'s ruling. en-us Thu, 06 Jun 2013 00:00:00 +0530 Sat, 28 Mar 2015 07:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258012 The Central Government upheld the rejection of the drawback claim for the licence fee in the case involving M/s. Star Entertainment Pvt. Ltd. under Section 74 of the Customs Act, 1962. It determined that the licence fee, being payable at the time of import and not export, did not qualify for drawback as it was not tangible goods eligible for re-export benefits. The decision emphasized the promotion of exports for foreign exchange earnings and dismissed the revision application, affirming the Commissioner (Appeals)'s ruling. Case-Laws Customs Thu, 06 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258012