https://www.taxtmi.com/caselaws?id=233506 Drawback entitlement was examined where an exporter initially procured input materials without payment of duty, but later paid the duty and reversed the credit after notice. The governing drawback rules allow reduction where only part of the input duty has been paid and contemplate adjustment when duty is subsequently paid or credit is reversed. Because the later compliance removed the statutory bar, drawback could not be denied merely on the basis of the initial duty-free procurement. The adverse denial and recovery orders were therefore unsustainable, and the matter required recalculation of admissible drawback under the applicable rules. en-us Mon, 15 Apr 2013 00:00:00 +0530 Sat, 30 Aug 2014 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233506 Drawback entitlement was examined where an exporter initially procured input materials without payment of duty, but later paid the duty and reversed the credit after notice. The governing drawback rules allow reduction where only part of the input duty has been paid and contemplate adjustment when duty is subsequently paid or credit is reversed. Because the later compliance removed the statutory bar, drawback could not be denied merely on the basis of the initial duty-free procurement. The adverse denial and recovery orders were therefore unsustainable, and the matter required recalculation of admissible drawback under the applicable rules. Case-Laws Central Excise Mon, 15 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233506