https://www.taxtmi.com/caselaws?id=381572 Higher All Industry Rate duty drawback under Notification No. 103/2008-Cus. (N.T.) was available only where no CENVAT credit had been availed on the inputs or input services used to manufacture the exported goods. Because the goods were purchased directly from the manufacturer, and the manufacturer had admittedly taken CENVAT credit, the exporter failed the non-availment condition. The circular relied on applied only to merchant exporters buying from the local market and was not relevant on these facts. The exporter was therefore entitled only to the reduced drawback applicable to the case. en-us Thu, 06 Jun 2019 00:00:00 +0530 Tue, 12 Nov 2019 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381572 Higher All Industry Rate duty drawback under Notification No. 103/2008-Cus. (N.T.) was available only where no CENVAT credit had been availed on the inputs or input services used to manufacture the exported goods. Because the goods were purchased directly from the manufacturer, and the manufacturer had admittedly taken CENVAT credit, the exporter failed the non-availment condition. The circular relied on applied only to merchant exporters buying from the local market and was not relevant on these facts. The exporter was therefore entitled only to the reduced drawback applicable to the case. Case-Laws Customs Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381572