https://www.taxtmi.com/caselaws?id=235486 The Government upheld the orders rejecting the applicants' claims for duty drawback on aggregates used in the manufacture of exported tractors. The rejection was based on the exemption of the aggregates from duty under Notification No. 6/2002-C.E. as amended, making the duty paid by the applicants unnecessary for claiming drawback. Additionally, the applicants' claims for duty drawback under DEPB-cum-Drawback and DFRC-cum-Drawback Shipping Bills were denied due to the inputs being specified in SION, rendering them ineligible for the brand rate of drawback. The rejection of the claim for duty paid under protest was also upheld due to insufficient documentation provided by the applicants. en-us Thu, 26 Apr 2012 00:00:00 +0530 Wed, 24 Jul 2013 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235486 The Government upheld the orders rejecting the applicants' claims for duty drawback on aggregates used in the manufacture of exported tractors. The rejection was based on the exemption of the aggregates from duty under Notification No. 6/2002-C.E. as amended, making the duty paid by the applicants unnecessary for claiming drawback. Additionally, the applicants' claims for duty drawback under DEPB-cum-Drawback and DFRC-cum-Drawback Shipping Bills were denied due to the inputs being specified in SION, rendering them ineligible for the brand rate of drawback. The rejection of the claim for duty paid under protest was also upheld due to insufficient documentation provided by the applicants. Case-Laws Customs Thu, 26 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235486