https://www.taxtmi.com/caselaws?id=393238 The court held that the petitioner, a manufacturer and exporter of readymade garments, is entitled to a duty drawback at the All India Rate for the duty paid on inputs used by 100% Export Oriented Units (EOUs) for job work. The court set aside the previous order and directed the Assessing Authority to verify the remittance of duty on raw materials used in job work within three months. The court referenced relevant notifications and circulars, emphasizing that the ultimate manufacturer/exporter can claim drawback on inputs if proof of payment is provided. en-us Fri, 15 Nov 2019 00:00:00 +0530 Tue, 10 Nov 2020 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393238 The court held that the petitioner, a manufacturer and exporter of readymade garments, is entitled to a duty drawback at the All India Rate for the duty paid on inputs used by 100% Export Oriented Units (EOUs) for job work. The court set aside the previous order and directed the Assessing Authority to verify the remittance of duty on raw materials used in job work within three months. The court referenced relevant notifications and circulars, emphasizing that the ultimate manufacturer/exporter can claim drawback on inputs if proof of payment is provided. Case-Laws Customs Fri, 15 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393238