https://www.taxtmi.com/caselaws?id=393629 Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 permits brand rate fixation only in a limited situation where the All Industry Rate is lower than four-fifths of the duties or taxes actually paid on inputs, and it bars a later application once drawback at the All Industry Rate has already been claimed and sanctioned. Note 7 of Notification No. 110/2015-Cus. (N.T.) explains the drawback schedule columns and the customs-component basis of the rate, but it does not create a separate entitlement to claim the Central Excise component independently through brand rate fixation. The two provisions operate in different fields, and the notification cannot override the statutory bar. en-us Thu, 10 Oct 2019 00:00:00 +0530 Fri, 20 Mar 2020 12:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393629 Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 permits brand rate fixation only in a limited situation where the All Industry Rate is lower than four-fifths of the duties or taxes actually paid on inputs, and it bars a later application once drawback at the All Industry Rate has already been claimed and sanctioned. Note 7 of Notification No. 110/2015-Cus. (N.T.) explains the drawback schedule columns and the customs-component basis of the rate, but it does not create a separate entitlement to claim the Central Excise component independently through brand rate fixation. The two provisions operate in different fields, and the notification cannot override the statutory bar. Case-Laws Customs Thu, 10 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393629