https://www.taxtmi.com/caselaws?id=179803 An industry rate of drawback cannot be denied merely because a fraction of duty-free imported raw material lost its identity during manufacture, where the exported goods were produced from a mixed input stream of duty-free imported and duty-paid domestic inputs. The prescribed drawback rate is treated as accounting for the composition of exempted and dutiable inputs used in the industry, and mere use of some duty-free material does not defeat entitlement once export requirements are satisfied. Repayment of drawback on that ground was therefore unsustainable, and the drawback benefit was maintained. en-us Thu, 16 Apr 2015 00:00:00 +0530 Thu, 10 Mar 2016 10:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179803 An industry rate of drawback cannot be denied merely because a fraction of duty-free imported raw material lost its identity during manufacture, where the exported goods were produced from a mixed input stream of duty-free imported and duty-paid domestic inputs. The prescribed drawback rate is treated as accounting for the composition of exempted and dutiable inputs used in the industry, and mere use of some duty-free material does not defeat entitlement once export requirements are satisfied. Repayment of drawback on that ground was therefore unsustainable, and the drawback benefit was maintained. Case-Laws Customs Thu, 16 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179803