https://www.taxtmi.com/caselaws?id=221559 Under the All Industry Rate drawback scheme, drawback could not be denied merely because one-to-one correlation between duty-paid inputs and exported goods was not shown, where supporting duty-payment documents for the relevant inputs were produced. Rule 13 of the Drawback Rules also did not support the department's asserted time limit, because the triplicate shipping bill itself operates as the drawback claim on the date clearance and loading are permitted for export. The appellate order allowing the drawback claims was therefore sustained, and the revision application failed. en-us Wed, 21 Dec 2011 00:00:00 +0530 Mon, 18 Mar 2013 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221559 Under the All Industry Rate drawback scheme, drawback could not be denied merely because one-to-one correlation between duty-paid inputs and exported goods was not shown, where supporting duty-payment documents for the relevant inputs were produced. Rule 13 of the Drawback Rules also did not support the department's asserted time limit, because the triplicate shipping bill itself operates as the drawback claim on the date clearance and loading are permitted for export. The appellate order allowing the drawback claims was therefore sustained, and the revision application failed. Case-Laws Customs Wed, 21 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221559