https://www.taxtmi.com/caselaws?id=264097 Reversal of proportionate Cenvat credit on common input services before utilisation was treated as non-availment of credit, so the exporter was not disentitled to the higher all-industry drawback rate. Drawback under Section 75 of the Customs Act, 1962 and Rule 3(1) of the Drawback Rules is designed to neutralise duty and tax incidence on exports, and the relevant notifications did not justify denial of the higher rate on these facts. The later express reference to input services was treated as clarificatory. Recovery of differential drawback was therefore not sustainable. en-us Fri, 12 Dec 2014 00:00:00 +0530 Thu, 17 Sep 2015 08:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264097 Reversal of proportionate Cenvat credit on common input services before utilisation was treated as non-availment of credit, so the exporter was not disentitled to the higher all-industry drawback rate. Drawback under Section 75 of the Customs Act, 1962 and Rule 3(1) of the Drawback Rules is designed to neutralise duty and tax incidence on exports, and the relevant notifications did not justify denial of the higher rate on these facts. The later express reference to input services was treated as clarificatory. Recovery of differential drawback was therefore not sustainable. Case-Laws Customs Fri, 12 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264097