https://www.taxtmi.com/caselaws?id=278893 The revision application filed by M/s. Eveready Industries India Ltd. regarding the denial of their drawback claim under Section 74 of the Customs Act, 1962 was rejected. The claim was denied on the basis that the goods imported and re-exported were considered used, as they were tested before re-export. Despite the applicant's contention that the goods were new and not used, the Commissioner (Appeals) upheld the decision that testing constituted use, which was not challenged effectively by the applicant. Consequently, the rejection of the drawback claim was affirmed. en-us Mon, 05 Feb 2018 00:00:00 +0530 Sun, 24 Feb 2019 14:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278893 The revision application filed by M/s. Eveready Industries India Ltd. regarding the denial of their drawback claim under Section 74 of the Customs Act, 1962 was rejected. The claim was denied on the basis that the goods imported and re-exported were considered used, as they were tested before re-export. Despite the applicant's contention that the goods were new and not used, the Commissioner (Appeals) upheld the decision that testing constituted use, which was not challenged effectively by the applicant. Consequently, the rejection of the drawback claim was affirmed. Case-Laws Customs Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278893