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    <title>2013 (6) TMI 435 - GUJARAT HIGH COURT</title>
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    <description>Drawback on packing material used for exporting talcum powder was held not maintainable as a separate claim where no specific drawback rate had been fixed for the exported product and the scheme treated packing material as ordinarily included in the notified rate structure. By contrast, recovery of drawback amounts already sanctioned and disbursed was quashed on equitable grounds because the exporters had received and relied on the earlier approvals, and they could have sought fixation of rates if the position had been disclosed earlier. The remaining pending claims were left undisturbed.</description>
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      <description>Drawback on packing material used for exporting talcum powder was held not maintainable as a separate claim where no specific drawback rate had been fixed for the exported product and the scheme treated packing material as ordinarily included in the notified rate structure. By contrast, recovery of drawback amounts already sanctioned and disbursed was quashed on equitable grounds because the exporters had received and relied on the earlier approvals, and they could have sought fixation of rates if the position had been disclosed earlier. The remaining pending claims were left undisturbed.</description>
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