'No drawback available if imported goods are used and re-exported'

Service tax will be payable on liquidated damages or penalty for late delivery or non-delivery of goods

We had imported a testing machine more than two years ago. It has not been functioning well. We had taken this up with the supplier, who gave us a free replacement. We have cleared the replacement goods on duty payment. Now, we want to send back the defective machine. Can we get drawback of the duty paid? 

Since you have used the goods and are re-exporting the goods after 18 months from the date of import, you will not get any drawback, as per notification no. 19/65-Cus dated February 6, 1965, as amended from time to time.
 

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