https://www.taxtmi.com/caselaws?id=361900 Merchant exporters seeking the higher All Industry Rate of duty drawback had to satisfy the condition that no Cenvat facility was availed for inputs or input services used in manufacture of the exported goods. The clarification in Circular No. 16/2009-Cus. applied to merchant exporters buying goods from traders in the local market on the assumption that such goods were duty paid. Here, the goods were purchased directly from the manufacturer, who had availed Cenvat credit on inputs. That factual position meant the drawback condition was not met, so the excise component of the higher drawback was not available and recovery of excess drawback was upheld. en-us Fri, 16 Mar 2018 00:00:00 +0530 Sat, 16 Jun 2018 10:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361900 Merchant exporters seeking the higher All Industry Rate of duty drawback had to satisfy the condition that no Cenvat facility was availed for inputs or input services used in manufacture of the exported goods. The clarification in Circular No. 16/2009-Cus. applied to merchant exporters buying goods from traders in the local market on the assumption that such goods were duty paid. Here, the goods were purchased directly from the manufacturer, who had availed Cenvat credit on inputs. That factual position meant the drawback condition was not met, so the excise component of the higher drawback was not available and recovery of excess drawback was upheld. Case-Laws Customs Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361900