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        Case ID :
        GST

        A clarificatory duty drawback circular is described as operating...

        Clarificatory duty drawback circulars operate retrospectively, preserving merchant exporters' existing entitlement and supporting refund interest after unlawful recovery.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                A clarificatory duty drawback circular is described as operating retrospectively where it explains an existing entitlement rather than creating a new fiscal benefit. The text states that merchant exporters remained eligible for All Industry Rate customs duty drawback under earlier notifications despite availing CENVAT credit, making recovery of the drawback unsustainable. It further describes interest on the refunded drawback as payable from the filing of the writ petition until actual payment, with refund and interest directed within the stipulated period. An insolvency-related alternative prayer was left open.
                                Note: It is a system-generated summary and is for quick reference only.
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