https://www.taxtmi.com/caselaws?id=377895 The tribunal ruled in favor of the appellant, emphasizing the incorrect application of CENVAT credit rules and the improper withholding of the prescribed drawback percentage on additional duties of customs. The appellant's reversal of CENVAT credit upon export disentitled them from credit availment. Consequently, the withholding of the prescribed percentage of drawback on the additional duty of customs was deemed unjustified, leading to the allowance of the appeal with consequential relief. en-us Thu, 14 Feb 2019 00:00:00 +0530 Mon, 02 Mar 2020 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377895 The tribunal ruled in favor of the appellant, emphasizing the incorrect application of CENVAT credit rules and the improper withholding of the prescribed drawback percentage on additional duties of customs. The appellant's reversal of CENVAT credit upon export disentitled them from credit availment. Consequently, the withholding of the prescribed percentage of drawback on the additional duty of customs was deemed unjustified, leading to the allowance of the appeal with consequential relief. Case-Laws Customs Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377895