https://www.taxtmi.com/caselaws?id=217126 Merchant exporters who buy readymade goods from the open market and export them were treated under the drawback scheme as entitled only to the customs component, not the excise component, under the earlier circulars. The 2003 circular relaxed certification requirements for some exporters but did not change that basic position for open-market purchases. A later 2009 circular reflected the same interpretation of the rule, but it could not support reopening exports and drawback payments already completed years earlier. On those facts, recovery of the excise drawback was not sustainable and the Tribunal's relief was upheld. en-us Mon, 23 Jul 2012 00:00:00 +0530 Fri, 10 May 2013 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217126 Merchant exporters who buy readymade goods from the open market and export them were treated under the drawback scheme as entitled only to the customs component, not the excise component, under the earlier circulars. The 2003 circular relaxed certification requirements for some exporters but did not change that basic position for open-market purchases. A later 2009 circular reflected the same interpretation of the rule, but it could not support reopening exports and drawback payments already completed years earlier. On those facts, recovery of the excise drawback was not sustainable and the Tribunal's relief was upheld. Case-Laws Customs Mon, 23 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217126