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    <title>2018 (7) TMI 1298 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal allowed the appeal challenging the non-fixation of brand rate of duty drawback for exporting electricity to a Special Economic Zone (SEZ). The Tribunal directed the Commissioner to pass an order within three months, permitting brand rate fixation for electricity and clean energy cess exported to SEZ, emphasizing adherence to legal provisions and circulars in determining duty drawback entitlements.</description>
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      <description>The Appellate Tribunal allowed the appeal challenging the non-fixation of brand rate of duty drawback for exporting electricity to a Special Economic Zone (SEZ). The Tribunal directed the Commissioner to pass an order within three months, permitting brand rate fixation for electricity and clean energy cess exported to SEZ, emphasizing adherence to legal provisions and circulars in determining duty drawback entitlements.</description>
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