https://www.taxtmi.com/caselaws?id=83543 Refund of input duty credit under Rule 57F(3) could not be denied on the existing material where drawback had been allowed on exported goods, but the record did not establish whether the drawback covered only Customs duty or also reflected Central Excise duty on indigenous inputs. The proper course was to verify the basis of drawback computation from the Drawback Directorate and then apply the proviso to Rule 57F(3). The matter therefore required fresh examination, as the denial of refund was not sustainable without determining the exact drawback allocation. en-us Thu, 11 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 11:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83543 Refund of input duty credit under Rule 57F(3) could not be denied on the existing material where drawback had been allowed on exported goods, but the record did not establish whether the drawback covered only Customs duty or also reflected Central Excise duty on indigenous inputs. The proper course was to verify the basis of drawback computation from the Drawback Directorate and then apply the proviso to Rule 57F(3). The matter therefore required fresh examination, as the denial of refund was not sustainable without determining the exact drawback allocation. Case-Laws Central Excise Thu, 11 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83543