https://www.taxtmi.com/highlights?id=51400 The Circulars like Circular No.74/1999-Cus dated 05.11.1999 as well as the Circular No.31/2000-Cus dated 20.04.2000 could not have restricted or denied the benefit of Drawback or DEPB if such manufacturing was done by 100% EOU Units and then exports were made by such 100% EOUs. - The denial of benefit to the Assessee under the guise of a clarification for which, no power was bestowed on the Central Board. en-us Fri, 24 Jan 2020 12:44:17 +0530 Fri, 24 Jan 2020 12:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51400 The Circulars like Circular No.74/1999-Cus dated 05.11.1999 as well as the Circular No.31/2000-Cus dated 20.04.2000 could not have restricted or denied the benefit of Drawback or DEPB if such manufacturing was done by 100% EOU Units and then exports were made by such 100% EOUs. - The denial of benefit to the Assessee under the guise of a clarification for which, no power was bestowed on the Central Board. Highlights Customs Fri, 24 Jan 2020 12:44:17 +0530 https://www.taxtmi.com/highlights?id=51400