https://www.taxtmi.com/caselaws?id=72890 Drawback was unavailable for export of readymade garments made from cotton and viscose powerloom fabrics because the applicable drawback entry excluded garments made wholly or partially from cotton powerloom fabrics, and that wording was treated as broad enough to cover the goods without any percentage qualification. A later public notice amending the drawback rules could not apply retrospectively to a shipment made before its effective date. Earlier drawback payments in similar cases did not alter the position where they were erroneous. On that construction, the disputed export did not qualify for drawback. en-us Tue, 15 Mar 1983 00:00:00 +0530 Wed, 25 May 2011 16:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72890 Drawback was unavailable for export of readymade garments made from cotton and viscose powerloom fabrics because the applicable drawback entry excluded garments made wholly or partially from cotton powerloom fabrics, and that wording was treated as broad enough to cover the goods without any percentage qualification. A later public notice amending the drawback rules could not apply retrospectively to a shipment made before its effective date. Earlier drawback payments in similar cases did not alter the position where they were erroneous. On that construction, the disputed export did not qualify for drawback. Case-Laws Central Excise Tue, 15 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72890