https://www.taxtmi.com/caselaws?id=209217 Drawback entitlement turned on disputed input usage, with the Department alleging grey fabric was used while the export declaration referred to dyed polyester fabric. The record also indicated that the relevant Standard Input Output Norms permitted either dyed or grey fabric, and the DFRC policy provisions required comparison with inputs of the same quality and specifications as those used in the end product. Because the adjudicating authority had not properly considered the applicable circulars, policy material and rival interpretations, the matter required fresh consideration and de novo adjudication after hearing the party. en-us Tue, 08 Feb 2011 00:00:00 +0530 Fri, 26 Jul 2013 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209217 Drawback entitlement turned on disputed input usage, with the Department alleging grey fabric was used while the export declaration referred to dyed polyester fabric. The record also indicated that the relevant Standard Input Output Norms permitted either dyed or grey fabric, and the DFRC policy provisions required comparison with inputs of the same quality and specifications as those used in the end product. Because the adjudicating authority had not properly considered the applicable circulars, policy material and rival interpretations, the matter required fresh consideration and de novo adjudication after hearing the party. Case-Laws Customs Tue, 08 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209217