Duty remission u/s 23 applicable only on Imported Goods, Claim of Refund not sustainable: CESTAT [Read Order]

Duty remission - imported goods - refund - CESTAT - taxscan

The single-member bench of the Hyderabad Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the duty remission under section is applicable only on imported goods and since the appellants are not proven as imported goods lost or destroyed the claim of refund is not sustainable. The appellant, M/s. Andhra Sugars Ltd challenged…

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