https://www.taxtmi.com/caselaws?id=250489 The court found that the Additional Commissioner lacked authority to issue a circular affecting footwear manufacturers' drawback rates, which should have been issued by the Board under Central Excise Rules. The Finance Ministry confirmed the lack of proper authorization for the circular. The court directed the Central Board of Excise and Customs to address the petitioners' representations within four months to resolve the uncertainty and protect the interests of footwear exporters. The judgment emphasized the importance of proper authorization and jurisdiction in issuing circulars impacting industry rates of drawback. en-us Thu, 07 Aug 2014 00:00:00 +0530 Thu, 27 Aug 2015 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250489 The court found that the Additional Commissioner lacked authority to issue a circular affecting footwear manufacturers' drawback rates, which should have been issued by the Board under Central Excise Rules. The Finance Ministry confirmed the lack of proper authorization for the circular. The court directed the Central Board of Excise and Customs to address the petitioners' representations within four months to resolve the uncertainty and protect the interests of footwear exporters. The judgment emphasized the importance of proper authorization and jurisdiction in issuing circulars impacting industry rates of drawback. Case-Laws Central Excise Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250489