https://www.taxtmi.com/caselaws?id=286432 All Industry Rate drawback cannot be denied or reduced merely because packaging materials were procured without duty from unregistered units against 'H' form. The drawback scheme fixes rates on average duty incidence in exported goods, and the relevant notifications allow denial only where rebate of duty has been availed on materials used in manufacture or where export is under Rule 19(2) of the Central Excise Rules, 2002. Procurement against 'H' form is not equivalent to such rebate or Rule 19(2) export, and field officers have no authority to re-examine each input's duty-paid character to cut drawback. The restriction on drawback was therefore unsustainable. en-us Wed, 01 Aug 2018 00:00:00 +0530 Wed, 26 Feb 2020 10:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286432 All Industry Rate drawback cannot be denied or reduced merely because packaging materials were procured without duty from unregistered units against 'H' form. The drawback scheme fixes rates on average duty incidence in exported goods, and the relevant notifications allow denial only where rebate of duty has been availed on materials used in manufacture or where export is under Rule 19(2) of the Central Excise Rules, 2002. Procurement against 'H' form is not equivalent to such rebate or Rule 19(2) export, and field officers have no authority to re-examine each input's duty-paid character to cut drawback. The restriction on drawback was therefore unsustainable. Case-Laws Customs Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286432