https://www.taxtmi.com/caselaws?id=170351 The Government upheld the rejection of the revision application concerning the fixation of Brand Rate of Duty Drawback. The applicant's failure to declare the intention to file for the Brand Rate in the Shipping Bill at the time of export and the subsequent attempt to change from All Industry Rate (AIR) to Brand Rate were found to be contrary to the Drawback Rules and Circulars. The Government emphasized the strict adherence to procedural requirements and statutory provisions, leading to the dismissal of the revision application. en-us Wed, 22 May 2013 00:00:00 +0530 Tue, 19 May 2015 12:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170351 The Government upheld the rejection of the revision application concerning the fixation of Brand Rate of Duty Drawback. The applicant's failure to declare the intention to file for the Brand Rate in the Shipping Bill at the time of export and the subsequent attempt to change from All Industry Rate (AIR) to Brand Rate were found to be contrary to the Drawback Rules and Circulars. The Government emphasized the strict adherence to procedural requirements and statutory provisions, leading to the dismissal of the revision application. Case-Laws Customs Wed, 22 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170351