https://www.taxtmi.com/circulars?id=1628 All Industry Rates of duty drawback reflect weighted averages of imported and indigenous input consumption and average duty incidence; they are not tied to an individual exporter's actual input mix. Field officers must not deny or reduce All Industry Rates on the sole ground that some inputs used were duty free, nor recoup drawback by equating exemptions with misdeclaration. The proviso to rule 3 guides Ministry rate determination and does not authorize arbitrary adjustment by field formations; All Industry Rates should therefore be allowed. en-us Mon, 21 Mar 2005 00:00:00 +0530 Sat, 28 Feb 2009 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1628 All Industry Rates of duty drawback reflect weighted averages of imported and indigenous input consumption and average duty incidence; they are not tied to an individual exporter's actual input mix. Field officers must not deny or reduce All Industry Rates on the sole ground that some inputs used were duty free, nor recoup drawback by equating exemptions with misdeclaration. The proviso to rule 3 guides Ministry rate determination and does not authorize arbitrary adjustment by field formations; All Industry Rates should therefore be allowed. Circulars Customs Mon, 21 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1628