https://www.taxtmi.com/caselaws?id=235449 Drawback claims for exports in SKD or unassembled condition are eligible for brand rate fixation where the governing circular permits such treatment and the exporter proves that the exported components constitute the complete export product. A claim should not be rejected merely because it was filed under the wrong rule if the substantive entitlement is otherwise established on the record. The circular is binding on departmental authorities, and the drawback scheme must be applied to neutralise export tax incidence rather than defeat benefit on a technical defect in the form of claim. The original authority was therefore directed to fix the brand rate of drawback in accordance with the rules and circular, subject to the prescribed revenue safeguards. en-us Fri, 07 Sep 2012 00:00:00 +0530 Wed, 24 Jul 2013 08:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235449 Drawback claims for exports in SKD or unassembled condition are eligible for brand rate fixation where the governing circular permits such treatment and the exporter proves that the exported components constitute the complete export product. A claim should not be rejected merely because it was filed under the wrong rule if the substantive entitlement is otherwise established on the record. The circular is binding on departmental authorities, and the drawback scheme must be applied to neutralise export tax incidence rather than defeat benefit on a technical defect in the form of claim. The original authority was therefore directed to fix the brand rate of drawback in accordance with the rules and circular, subject to the prescribed revenue safeguards. Case-Laws Customs Fri, 07 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235449