https://www.taxtmi.com/caselaws?id=208448 The court held that the petitioner, a manufacturer and exporter, was entitled to drawback under Section 75 of the Customs Act for imported materials used in manufacturing exported goods. The court found that the notification declaring certain materials as deemed imported material did not restrict drawback eligibility based on rate application, and the petitioner was eligible for drawback under the notification. The court quashed the previous order that wrongly restricted eligibility and directed the petitioner to receive the due amount within three months, ruling in favor of the petitioner. en-us Mon, 17 May 2010 00:00:00 +0530 Tue, 17 Jan 2012 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208448 The court held that the petitioner, a manufacturer and exporter, was entitled to drawback under Section 75 of the Customs Act for imported materials used in manufacturing exported goods. The court found that the notification declaring certain materials as deemed imported material did not restrict drawback eligibility based on rate application, and the petitioner was eligible for drawback under the notification. The court quashed the previous order that wrongly restricted eligibility and directed the petitioner to receive the due amount within three months, ruling in favor of the petitioner. Case-Laws Customs Mon, 17 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208448