https://www.taxtmi.com/caselaws?id=344723 The appeal concerned the withdrawal of brand rate fixation for duty drawback on exported Aluminium utensils. The Commissioner (Appeals) upheld the brand rate fixation, ruling that the appellants met the eligibility criteria by not availing Cenvat credit on Aluminium sheets used in the exported utensils. As the duty on Aluminium sheets was paid without utilizing Cenvat credit, the respondents were deemed eligible for duty drawback under the brand rates. The Revenue's appeal was dismissed, affirming the respondents' eligibility for duty drawback based on compliance with brand rate criteria. en-us Tue, 20 Jun 2017 00:00:00 +0530 Mon, 01 Jan 2018 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344723 The appeal concerned the withdrawal of brand rate fixation for duty drawback on exported Aluminium utensils. The Commissioner (Appeals) upheld the brand rate fixation, ruling that the appellants met the eligibility criteria by not availing Cenvat credit on Aluminium sheets used in the exported utensils. As the duty on Aluminium sheets was paid without utilizing Cenvat credit, the respondents were deemed eligible for duty drawback under the brand rates. The Revenue's appeal was dismissed, affirming the respondents' eligibility for duty drawback based on compliance with brand rate criteria. Case-Laws Central Excise Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344723