Benefit under Drawback and ROSCTL Scheme cannot be Denied due to Procedural Lapse as under CBEC Circular: CESTAT [Read Order]
CESTAT rules Benefit under Drawback and ROSCTL Scheme cannot be Denied due to Procedural Lapse as under CBEC Circular
By Kalyani B. Nair - On April 23, 2024 8:30 am - 2 mins read
The New Delhi Bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the benefit under drawback and Rebate of State and Central Taxes and Levies ( ROSCTL ) scheme cannot be denied due to procedural lapse as under the Central Board of Excise and Customs ( CBEC ) Circular….
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