https://www.taxtmi.com/caselaws?id=278862 The Revision Application by M/s. Gokul Auto Pvt. Ltd. challenged the rejection of rebate claims for duty paid on inputs when claiming drawback under Drawback Rules, 1995. The Government allowed the Revision Application, overturning the Commissioner (Appeals) decision. It was clarified that as the applicant had only claimed Customs component drawback and not Central Excise or Service Tax components, they were entitled to the rebate of duty on inputs used in the exported goods. The judgment emphasized the distinction between rebate of excise duty and drawback of customs duty, stating that the applicant had not availed double benefits and was eligible for the rebate. en-us Thu, 14 Sep 2017 00:00:00 +0530 Sat, 23 Feb 2019 08:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278862 The Revision Application by M/s. Gokul Auto Pvt. Ltd. challenged the rejection of rebate claims for duty paid on inputs when claiming drawback under Drawback Rules, 1995. The Government allowed the Revision Application, overturning the Commissioner (Appeals) decision. It was clarified that as the applicant had only claimed Customs component drawback and not Central Excise or Service Tax components, they were entitled to the rebate of duty on inputs used in the exported goods. The judgment emphasized the distinction between rebate of excise duty and drawback of customs duty, stating that the applicant had not availed double benefits and was eligible for the rebate. Case-Laws Customs Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278862