https://www.taxtmi.com/caselaws?id=251119 The Writ Petition was granted, and the court ruled in favor of the Petitioner. The court rejected the preliminary objection regarding maintainability, allowed the Petition to be entertained on merits, and held that the Petitioner could seek the Brand Rate of drawback under Rule 7 despite initially claiming the All Industry Rate under Rule 3. The court invalidated the restrictive clause in the CBEC Circular, leading to the setting aside of the impugned orders rejecting the Petitioner's applications. The Respondents were directed to process the applications for the Brand Rate of drawback in accordance with Rule 7. en-us Mon, 01 Sep 2014 00:00:00 +0530 Fri, 09 Jan 2015 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251119 The Writ Petition was granted, and the court ruled in favor of the Petitioner. The court rejected the preliminary objection regarding maintainability, allowed the Petition to be entertained on merits, and held that the Petitioner could seek the Brand Rate of drawback under Rule 7 despite initially claiming the All Industry Rate under Rule 3. The court invalidated the restrictive clause in the CBEC Circular, leading to the setting aside of the impugned orders rejecting the Petitioner's applications. The Respondents were directed to process the applications for the Brand Rate of drawback in accordance with Rule 7. Case-Laws Customs Mon, 01 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251119