https://www.taxtmi.com/highlights?id=76570 Failure to re-export the goods after re-import - Recovery of Drawback - The Appellate Tribunal found that the appellant intended to re-export the goods after repair but could not fulfill this requirement and sold the goods locally instead. Considering similar precedent and a Supreme Court judgment, the Tribunal held that the appellant was indeed eligible for the benefit of Notification No.94/96. However, it was made clear that the appellant must repay the drawback claimed along with interest. en-us Sat, 13 Apr 2024 09:17:45 +0530 Sat, 13 Apr 2024 09:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76570 Failure to re-export the goods after re-import - Recovery of Drawback - The Appellate Tribunal found that the appellant intended to re-export the goods after repair but could not fulfill this requirement and sold the goods locally instead. Considering similar precedent and a Supreme Court judgment, the Tribunal held that the appellant was indeed eligible for the benefit of Notification No.94/96. However, it was made clear that the appellant must repay the drawback claimed along with interest. Highlights Customs Sat, 13 Apr 2024 09:17:45 +0530 https://www.taxtmi.com/highlights?id=76570