https://www.taxtmi.com/caselaws?id=337261 The Tribunal allowed the appeal of a 100% Export Oriented Unit (EOU) regarding the denial of duty drawback under a specific notification. The judgment emphasized the precedence of statutory provisions over conflicting notifications, granting the EOU entitlement to drawback benefits under the Customs Act and Rules. The Tribunal set aside the duty demand and penalties imposed, highlighting that the EOU's export activities met the criteria for drawback eligibility, following the precedent established by the Karnataka High Court and Supreme Court. en-us Tue, 03 Jan 2017 00:00:00 +0530 Tue, 17 Jan 2017 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337261 The Tribunal allowed the appeal of a 100% Export Oriented Unit (EOU) regarding the denial of duty drawback under a specific notification. The judgment emphasized the precedence of statutory provisions over conflicting notifications, granting the EOU entitlement to drawback benefits under the Customs Act and Rules. The Tribunal set aside the duty demand and penalties imposed, highlighting that the EOU's export activities met the criteria for drawback eligibility, following the precedent established by the Karnataka High Court and Supreme Court. Case-Laws Customs Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337261