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        Customs

        Duty Drawback claim denied due to clarificatory Circular...

        Garment exporter denied duty drawback claim due to exclusionary customs circular; courts uphold retrospective clarification.

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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.
                                Duty Drawback claim denied due to clarificatory Circular No.55/99-Cus retrospectively applicable. Petitioner's exported product, Woolen Readymade Garments, excluded from S.S.NO.62.09 covering only woollen Suits/Trousers/Blazers/Jackets as per Circular. Revisional Authority's order upheld, relying on Karnataka High Court decision in CCE Bangalore Vs. Central Manufacturing Technology Institute, clarifying retrospective nature of clarificatory notifications. Petitioner entitled only to Brand Rate, not Drawback claim for exported garments other than specified categories. Writ Petition dismissed.
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