CC vs Shree Simander Enterprises
Loss of refund claim document-Right to claim legitimate refund not lost-If an assessee had lost a document that did not mean that he should lose his right to claim legitimate refund due to him for that reason alone. It was [LexDoc Id : 435779]
CC vs Kultar Export
Availment of benefit of duty drawback: Merchant exporter not getting garments manufactured or stitched through job workers but merely procuring readymade garments and textiles and exporting them-Different set of procedures existing for such manufacturers, Earlier Circulars visualising that duty drawback restricted excluding duty credit availed in case of such manufacturers-Merchant exporters, who did not get the garments manufactured or stitched through job workers, but who procured goods from the open market were treate [LexDoc Id : 433911]
