https://www.taxtmi.com/highlights?id=35458 A benefit that was not claimed at the time of import is not available for being extended in recovery proceedings. Accordingly, there is no merit in the claim of the appellant for discharge of duty liability by recourse to the exemption to the extent of credit available under the scheme. en-us Wed, 12 Jul 2017 09:24:01 +0530 Wed, 12 Jul 2017 09:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35458 A benefit that was not claimed at the time of import is not available for being extended in recovery proceedings. Accordingly, there is no merit in the claim of the appellant for discharge of duty liability by recourse to the exemption to the extent of credit available under the scheme. Highlights Customs Wed, 12 Jul 2017 09:24:01 +0530 https://www.taxtmi.com/highlights?id=35458