https://www.taxtmi.com/caselaws?id=278969 Revision against a customs drawback matter was held not maintainable because it was filed in the rebate form and under Central Excise provisions, whereas the correct remedy for customs drawback was under Section 129DD of the Customs Act in Form CA-8. The drawback claim also failed on merits because supplies by a DTA unit to an SEZ unit qualify only when payment is received from the SEZ unit's foreign currency account. Since the payment came from the overseas buyer and not from that account, the prescribed condition was not met. The rejection was therefore sustained on both procedural and substantive grounds. en-us Mon, 05 Feb 2018 00:00:00 +0530 Wed, 27 Feb 2019 06:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278969 Revision against a customs drawback matter was held not maintainable because it was filed in the rebate form and under Central Excise provisions, whereas the correct remedy for customs drawback was under Section 129DD of the Customs Act in Form CA-8. The drawback claim also failed on merits because supplies by a DTA unit to an SEZ unit qualify only when payment is received from the SEZ unit's foreign currency account. Since the payment came from the overseas buyer and not from that account, the prescribed condition was not met. The rejection was therefore sustained on both procedural and substantive grounds. Case-Laws Customs Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278969