Exporters Benefit Under Notification Can Be Claimed Later Even If Not Initially Availed: CESTAT on Reimported Goods [Read Order]
The CESTAT noted that for the purpose of CENVAT, discrimination cannot be made between the entire ship and the bunker lying in the engine room.
By Kavi Priya - On November 25, 2024 11:43 am - 2 mins read
The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that exporters can claim benefits under a suitable notification such as duty exemptions even at a later stage if not initially availed. SSK Export Ltd., the appellant exported 20592 kg of South India BP1 Tea to the Netherlands under the Post-DEPB…
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