https://www.taxtmi.com/highlights?id=72879 Recovery of Duty Drawback - realization of sale proceeds in Foreign Exhange - only reason for filing this appeal is that the amount was released beyond the period prescribed. - Once, the fact of realization is not disputed there cannot be any reason for denial of substantiated benefit to the appellant for this delay which is nothing but a procedural laps. - Commissioner (Appeal) rightly allowed the claim - AT en-us Fri, 03 Nov 2023 13:15:01 +0530 Fri, 03 Nov 2023 13:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72879 Recovery of Duty Drawback - realization of sale proceeds in Foreign Exhange - only reason for filing this appeal is that the amount was released beyond the period prescribed. - Once, the fact of realization is not disputed there cannot be any reason for denial of substantiated benefit to the appellant for this delay which is nothing but a procedural laps. - Commissioner (Appeal) rightly allowed the claim - AT Highlights Customs Fri, 03 Nov 2023 13:15:01 +0530 https://www.taxtmi.com/highlights?id=72879