Exporter Entitled To Duty Drawback Once Goods Are Exported Outside India Irrespective Of The Fact That It Reached The Destination Or Not: CESTAT

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Exporter Entitled To Duty Drawback Once Goods Are Exported Outside India Irrespective Of The Fact That It Reached The Destination Or Not: CESTAT

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Published on

08/11/2025

By Mariya Paliwala

Exporter Entitled To Duty Drawback Once Goods Are Exported Outside India Irrespective Of The Fact That It Reached The Destination Or Not: CESTAT

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The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the exporter is entitled to duty drawback once goods are exported outside India irrespective of the fact that it reached the destination or not. The bench of Dr. Rachna Gupta (Judicial Member) observed that the moment any goods is taken…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Exporter Entitled To Duty Drawback Once Goods Are Exported Outside India Irrespective Of The Fact That It Reached The Destination Or Not: CESTAT

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