https://www.taxtmi.com/caselaws?id=286433 All Industry Rate drawback is computed on an average basis to reflect duty and tax incidence on exported goods, and it is governed by the Drawback Rules, 1995 and the applicable notifications. The notifications bar drawback only where the goods are manufactured or exported by availing rebate of duty on materials used in manufacture or under Rule 19(2) of the Central Excise Rules, 2002. Procurement of inputs against Form H is not equivalent to that condition, and it is not a notified disqualification. Field officers are not authorised to examine the duty-paid character of each input or reduce drawback on that basis. The stated restriction was therefore unsupported, and the entitlement to drawback at the All Industry Rate was restored. en-us Thu, 02 Aug 2018 00:00:00 +0530 Wed, 26 Feb 2020 10:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286433 All Industry Rate drawback is computed on an average basis to reflect duty and tax incidence on exported goods, and it is governed by the Drawback Rules, 1995 and the applicable notifications. The notifications bar drawback only where the goods are manufactured or exported by availing rebate of duty on materials used in manufacture or under Rule 19(2) of the Central Excise Rules, 2002. Procurement of inputs against Form H is not equivalent to that condition, and it is not a notified disqualification. Field officers are not authorised to examine the duty-paid character of each input or reduce drawback on that basis. The stated restriction was therefore unsupported, and the entitlement to drawback at the All Industry Rate was restored. Case-Laws Customs Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286433