https://www.taxtmi.com/caselaws?id=353700 The Tribunal held that the appeal was maintainable as it pertained to the appellant's status as a 100% Export Oriented Unit (EOU), impacting drawback eligibility. The Tribunal found that the appellant's unit did not qualify as a 100% EOU due to the absence of customs bonding and other necessary conditions. Consequently, the impugned order was set aside, and the appeals were allowed with consequential relief to the appellant. However, a Member (Technical) dissented, arguing that the appeal should be dismissed for lack of jurisdiction as the primary dispute revolved around the drawback claim, which is excluded from appeal under Section 129A of the Customs Act. en-us Wed, 06 Dec 2017 00:00:00 +0530 Wed, 10 Jan 2018 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353700 The Tribunal held that the appeal was maintainable as it pertained to the appellant's status as a 100% Export Oriented Unit (EOU), impacting drawback eligibility. The Tribunal found that the appellant's unit did not qualify as a 100% EOU due to the absence of customs bonding and other necessary conditions. Consequently, the impugned order was set aside, and the appeals were allowed with consequential relief to the appellant. However, a Member (Technical) dissented, arguing that the appeal should be dismissed for lack of jurisdiction as the primary dispute revolved around the drawback claim, which is excluded from appeal under Section 129A of the Customs Act. Case-Laws Customs Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353700