https://www.taxtmi.com/caselaws?id=325612 The High Court upheld the customs authorities' decision, ruling that the Petitioners, having benefited from Rule 19(2) of the Central Excise Rules, 2002, are not entitled to duty drawback under Notification No. 26/2003-Cus (NT) dated 01.04.2003. The Court emphasized strict interpretation of fiscal laws and the specific exclusions in the Notification, leading to the rejection of the Petition. en-us Tue, 02 Feb 2016 00:00:00 +0530 Sat, 12 Nov 2016 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325612 The High Court upheld the customs authorities' decision, ruling that the Petitioners, having benefited from Rule 19(2) of the Central Excise Rules, 2002, are not entitled to duty drawback under Notification No. 26/2003-Cus (NT) dated 01.04.2003. The Court emphasized strict interpretation of fiscal laws and the specific exclusions in the Notification, leading to the rejection of the Petition. Case-Laws Customs Tue, 02 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325612