https://www.taxtmi.com/caselaws?id=751301 An importer who originally claimed exemption under Notification No. 158/95 for repair and re-export goods, but later failed to re-export and sold the goods locally, may still seek the alternative benefit of Notification No. 94/96 if eligible at the time of import. The earlier choice of a different beneficial notification does not by itself bar the alternate claim. However, the importer cannot retain inconsistent fiscal advantages at the same time, so any drawback already taken must be repaid with interest as a condition of the later benefit. en-us Mon, 08 Apr 2024 00:00:00 +0530 Fri, 12 Apr 2024 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751301 An importer who originally claimed exemption under Notification No. 158/95 for repair and re-export goods, but later failed to re-export and sold the goods locally, may still seek the alternative benefit of Notification No. 94/96 if eligible at the time of import. The earlier choice of a different beneficial notification does not by itself bar the alternate claim. However, the importer cannot retain inconsistent fiscal advantages at the same time, so any drawback already taken must be repaid with interest as a condition of the later benefit. Case-Laws Customs Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751301