https://www.taxtmi.com/caselaws?id=381572 The court dismissed the appeal by a manufacturer and exporter regarding entitlement to custom duty draw back at a higher All Industry Rate (AIR rate) due to the manufacturer availing Cenvat credit, impacting duty draw back. The court emphasized compliance with Notification No. 103/2008-Cus (NT) conditions, preventing double benefits from Cenvat credit. The appeal was found lacking merit, but appellants were allowed to reapproach the Tribunal for unresolved matters, directing adherence to legal principles. 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 The court dismissed the appeal by a manufacturer and exporter regarding entitlement to custom duty draw back at a higher All Industry Rate (AIR rate) due to the manufacturer availing Cenvat credit, impacting duty draw back. The court emphasized compliance with Notification No. 103/2008-Cus (NT) conditions, preventing double benefits from Cenvat credit. The appeal was found lacking merit, but appellants were allowed to reapproach the Tribunal for unresolved matters, directing adherence to legal principles. Case-Laws Customs Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381572