https://www.taxtmi.com/article/detailed?id=7620 The article contrasts the Drawback Rules' definition of drawback with the separate statutory rebate mechanism under the Central Excise Rules and explains that rebate by notification cannot be equated with drawback. Because rebate and drawback are distinct reliefs with separate procedures and conditions, orders determining drawback rates are not precluded from appellate review on the ground that they are "rebates of duty"; remand to the adjudicating authority for consideration under the correct Drawback Rule is therefore permissible. en-us Thu, 21 Sep 2017 06:55:59 +0530 Thu, 21 Sep 2017 06:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7620 The article contrasts the Drawback Rules' definition of drawback with the separate statutory rebate mechanism under the Central Excise Rules and explains that rebate by notification cannot be equated with drawback. Because rebate and drawback are distinct reliefs with separate procedures and conditions, orders determining drawback rates are not precluded from appellate review on the ground that they are "rebates of duty"; remand to the adjudicating authority for consideration under the correct Drawback Rule is therefore permissible. Articles Customs - Import - Export - SEZ Thu, 21 Sep 2017 06:55:59 +0530 https://www.taxtmi.com/article/detailed?id=7620