https://www.taxtmi.com/caselaws?id=349210 Inter-unit movement of duty-paid raw materials within the same Special Economic Zone was treated as permissible where the statutory scheme allowed transfer between units and there was no finding of unauthorised diversion, so no violation of Rule 22(2) or Rule 34 was established. Payment for domestic tariff area supplies through a current account, rather than a foreign currency account, was treated as a procedural requirement only; substantial compliance was found because export proceeds were realised in foreign currency and routed through the current account, and the benefit had been allowed on the same basis in other periods. The revisional order rejecting drawback was therefore unsustainable, and the drawback claim was upheld. en-us Fri, 15 Sep 2017 00:00:00 +0530 Wed, 25 Apr 2018 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349210 Inter-unit movement of duty-paid raw materials within the same Special Economic Zone was treated as permissible where the statutory scheme allowed transfer between units and there was no finding of unauthorised diversion, so no violation of Rule 22(2) or Rule 34 was established. Payment for domestic tariff area supplies through a current account, rather than a foreign currency account, was treated as a procedural requirement only; substantial compliance was found because export proceeds were realised in foreign currency and routed through the current account, and the benefit had been allowed on the same basis in other periods. The revisional order rejecting drawback was therefore unsustainable, and the drawback claim was upheld. Case-Laws Customs Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349210