https://www.taxtmi.com/caselaws?id=342857 Entitlement to All Industry Rate duty drawback on exports under free shipping bills turned on clause 4 of the Board Circular dated 23.09.2010 and the drawback rules. The Tribunal noted that the adjudicating authority had not recorded a finding on the circular's applicability, and that the limitation basis used in the impugned order was not prescribed by the circular. As the exporter's request had not been examined on merits and natural justice required a proper consideration, the matter could not be finally decided on the existing record. The impugned order was set aside and the claim was remanded for fresh adjudication on merits. en-us Fri, 21 Apr 2017 00:00:00 +0530 Sat, 13 May 2017 08:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342857 Entitlement to All Industry Rate duty drawback on exports under free shipping bills turned on clause 4 of the Board Circular dated 23.09.2010 and the drawback rules. The Tribunal noted that the adjudicating authority had not recorded a finding on the circular's applicability, and that the limitation basis used in the impugned order was not prescribed by the circular. As the exporter's request had not been examined on merits and natural justice required a proper consideration, the matter could not be finally decided on the existing record. The impugned order was set aside and the claim was remanded for fresh adjudication on merits. Case-Laws Customs Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342857