https://www.taxtmi.com/caselaws?id=207277 Duty-free packing materials procured under Rule 19(2) of the Central Excise Rules, 2002 barred drawback where the export goods were manufactured using such inputs, because the drawback scheme and related notifications exclude exports made with imported or excisable materials on which duty was not paid. Later payment of duty and interest did not cure the breach of the drawback condition, and All Industry Rate drawback remained inadmissible. The drawback rules were treated as a self-contained scheme, so recovery of sanctioned drawback and interest could proceed without first setting aside the shipping bill assessments through a separate challenge. The revision applications therefore failed and the recovery action was sustained. en-us Tue, 06 Jul 2010 00:00:00 +0530 Tue, 06 Dec 2011 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207277 Duty-free packing materials procured under Rule 19(2) of the Central Excise Rules, 2002 barred drawback where the export goods were manufactured using such inputs, because the drawback scheme and related notifications exclude exports made with imported or excisable materials on which duty was not paid. Later payment of duty and interest did not cure the breach of the drawback condition, and All Industry Rate drawback remained inadmissible. The drawback rules were treated as a self-contained scheme, so recovery of sanctioned drawback and interest could proceed without first setting aside the shipping bill assessments through a separate challenge. The revision applications therefore failed and the recovery action was sustained. Case-Laws Central Excise Tue, 06 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207277