Yes. Importer is eligible for drawback u/s 74. Importer must have intimated his intention of re export during import stage itself for easing the refund process and importer has to establish that imported goods not put for further manufacturing and has to establish identity of imported goods being re exported without modification.
Importer has to maintain detailed re-conciliation statements, tally sheets and proper records to establish a continuous link from the time of filing the bills of entry to the processing activities done and their re-export. These details include supplier name, number of pieces, test number, lot number etc. Tally sheet and chartered engineers certificate also to be furnished.
This is a noteworthy case for import from one country and export to another country with sec74 DBK claim especially suitable to manufacturing companies who can import same material to fulfill their export requirements.
M/S ROLLWELL FORGE LTD. VERSUS CC., KANDLA,CESTAT AHMEDABAD decided on 10.01.2014
