https://www.taxtmi.com/caselaws?id=170353 Drawback was unavailable where export goods were manufactured using inputs procured without payment of duty under Rule 19(2) of the Central Excise Rules, 2002, because the applicable drawback notifications for the relevant period excluded such exports. Notification No. 84/2010-Cus. (N.T.) and Circular No. 35/2010-Cus. were effective only from 20.09.2010 and could not be applied to exports made earlier absent express retrospectivity. Concealment of duty-free procurement of inputs supported penal action, and the penalty was sustained with modification of quantum. The recovery order was restored and the relief granted in appeal was set aside. en-us Fri, 20 Sep 2013 00:00:00 +0530 Mon, 18 May 2015 15:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170353 Drawback was unavailable where export goods were manufactured using inputs procured without payment of duty under Rule 19(2) of the Central Excise Rules, 2002, because the applicable drawback notifications for the relevant period excluded such exports. Notification No. 84/2010-Cus. (N.T.) and Circular No. 35/2010-Cus. were effective only from 20.09.2010 and could not be applied to exports made earlier absent express retrospectivity. Concealment of duty-free procurement of inputs supported penal action, and the penalty was sustained with modification of quantum. The recovery order was restored and the relief granted in appeal was set aside. Case-Laws Customs Fri, 20 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170353