https://www.taxtmi.com/caselaws?id=360056 Deemed export drawback under the Foreign Trade Policy 2009-2014 and the Handbook of Procedures must be determined by the governing policy and the notified drawback schedule, not by a circular that narrows the benefit. Where the All Industry Rate of Duty Drawback Schedule expressly contains Column 'B' for goods on which CENVAT credit has been availed, that entitlement cannot be denied merely because credit was taken, nor can brand rate fixation be treated as the only available route. The applicable drawback rate under the schedule prevailed for the relevant goods, and an administrative clarification could not override that scheme. en-us Fri, 27 Apr 2018 00:00:00 +0530 Sat, 06 Apr 2019 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360056 Deemed export drawback under the Foreign Trade Policy 2009-2014 and the Handbook of Procedures must be determined by the governing policy and the notified drawback schedule, not by a circular that narrows the benefit. Where the All Industry Rate of Duty Drawback Schedule expressly contains Column 'B' for goods on which CENVAT credit has been availed, that entitlement cannot be denied merely because credit was taken, nor can brand rate fixation be treated as the only available route. The applicable drawback rate under the schedule prevailed for the relevant goods, and an administrative clarification could not override that scheme. Case-Laws Customs Fri, 27 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360056