https://www.taxtmi.com/caselaws?id=75023 The Tribunal held that the appellants were entitled to drawback benefits under the All Industry Drawback Rates for exported garments made from fabric processed at a 100% EOU. The Tribunal clarified that the knitted garments were not manufactured in a warehouse under Section 65 of the Customs Act, as only the intermediate material was processed in the EOU. Consequently, the denial of drawback benefits was overturned, and the appeal was allowed, setting aside the Commissioner's order and penalty imposition. en-us Wed, 01 Apr 2009 00:00:00 +0530 Wed, 17 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75023 The Tribunal held that the appellants were entitled to drawback benefits under the All Industry Drawback Rates for exported garments made from fabric processed at a 100% EOU. The Tribunal clarified that the knitted garments were not manufactured in a warehouse under Section 65 of the Customs Act, as only the intermediate material was processed in the EOU. Consequently, the denial of drawback benefits was overturned, and the appeal was allowed, setting aside the Commissioner's order and penalty imposition. Case-Laws Customs Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75023