https://www.taxtmi.com/caselaws?id=190312 A DTA unit sending garments for processing to a 100% EOU was held entitled to all industry rate drawback on a harmonious reading of Rule 3 of the Drawback Rules, the drawback notifications and the governing circulars. The HC applied the binding Division Bench view that Notification No. 67/98-Cus. (N.T.) and Circular No. 31/2000-Cus. do not defeat drawback where the DTA unit sends goods for job work to a 100% EOU and exports the finished goods directly. The revisional order restricting the claim to partial drawback under departmental circulars was therefore not sustainable, and drawback benefits remained available on the duties suffered on the inputs. en-us Mon, 12 Sep 2011 00:00:00 +0530 Sat, 11 Feb 2017 11:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190312 A DTA unit sending garments for processing to a 100% EOU was held entitled to all industry rate drawback on a harmonious reading of Rule 3 of the Drawback Rules, the drawback notifications and the governing circulars. The HC applied the binding Division Bench view that Notification No. 67/98-Cus. (N.T.) and Circular No. 31/2000-Cus. do not defeat drawback where the DTA unit sends goods for job work to a 100% EOU and exports the finished goods directly. The revisional order restricting the claim to partial drawback under departmental circulars was therefore not sustainable, and drawback benefits remained available on the duties suffered on the inputs. Case-Laws Customs Mon, 12 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190312