https://www.taxtmi.com/caselaws?id=103547 The Tribunal allowed the appeal filed by M/s. Handloom Only, affirming that drawback of duty was available to the exporters. The Commissioner's denial of drawback was deemed incorrect as subsequent market enquiries proved that the market value of the goods exceeded the claimed drawback amount. The Tribunal held that the exporters should not be deprived of the drawback claim based on earlier assumptions and allowed the appeal, stating that the drawback of duty could not be denied based on incorrect valuation assessments. en-us Tue, 24 Jul 2001 00:00:00 +0530 Thu, 23 Feb 2012 16:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103547 The Tribunal allowed the appeal filed by M/s. Handloom Only, affirming that drawback of duty was available to the exporters. The Commissioner's denial of drawback was deemed incorrect as subsequent market enquiries proved that the market value of the goods exceeded the claimed drawback amount. The Tribunal held that the exporters should not be deprived of the drawback claim based on earlier assumptions and allowed the appeal, stating that the drawback of duty could not be denied based on incorrect valuation assessments. Case-Laws Customs Tue, 24 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103547