Case Law Details
Case Name : Arihant Overseas Vs Commissioner of Customs (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Arihant Overseas Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that demanding the duty drawback unsustained as payment for goods exported is duly supported by BRC and re-certified after verification by the Bank. Further, revenue has not brought on record any evidence relating to diversion of goods or return of any remittance.
Facts- This appeal has been filed by the exporter, Arihant Overseas confirming the demand of duty draw back of Rs.35,37,385/- and further ordering confiscation of t
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