https://www.taxtmi.com/forum/issue?id=106645 Where All Industry Rates are unavailable, brand rates for deemed export duty drawback are fixed by the Deputy/Assistant Commissioner. Supplies under the specified FTP provisions qualify for refund of terminal excise duty only if the recipient does not avail CENVAT credit or rebate; they qualify for deemed export drawback on central excise only if the applicant has not availed CENVAT credit or rebate. Such supplies remain eligible for deemed export drawback on customs duty paid on inputs/components. en-us Sat, 22 Mar 2014 10:21:20 +0530 Thu, 23 Jan 2025 15:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106645 Where All Industry Rates are unavailable, brand rates for deemed export duty drawback are fixed by the Deputy/Assistant Commissioner. Supplies under the specified FTP provisions qualify for refund of terminal excise duty only if the recipient does not avail CENVAT credit or rebate; they qualify for deemed export drawback on central excise only if the applicant has not availed CENVAT credit or rebate. Such supplies remain eligible for deemed export drawback on customs duty paid on inputs/components. Discussion-Forum Customs Sat, 22 Mar 2014 10:21:20 +0530 https://www.taxtmi.com/forum/issue?id=106645