Deemed export drawback: refund allowed on All Industry Rate if no CENVAT credit, otherwise on brand rate. Supplies eligible for deemed export drawback may claim refund of duty on inputs either on the All Industry Rate from the Duty Drawback Schedule provided the supplier has not availed CENVAT credit on excisable inputs, or on Brand Rate upon submission of documents evidencing actual payment of Basic Customs Duty.
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Provisions expressly mentioned in the judgment/order text.
Deemed export drawback: refund allowed on All Industry Rate if no CENVAT credit, otherwise on brand rate.
Supplies eligible for deemed export drawback may claim refund of duty on inputs either on the All Industry Rate from the Duty Drawback Schedule provided the supplier has not availed CENVAT credit on excisable inputs, or on Brand Rate upon submission of documents evidencing actual payment of Basic Customs Duty.
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