https://www.taxtmi.com/caselaws?id=291531 Drawback under the customs regime was held not admissible to a hundred per cent export oriented unit where the governing notification excluded such entitlement for exports by that unit. The framework treated supplies from a domestic tariff area unit to the export oriented unit as deemed export, and the drawback rate applied only where excise duty had been paid on procurement of bulk tea by the specified supplier. Because the duty incidence was borne by the domestic supplier, that supplier was the proper claimant for drawback, not the recipient export oriented unit. The demand and recovery of drawback paid to the export oriented unit were therefore sustained. en-us Fri, 20 Dec 2019 00:00:00 +0530 Fri, 13 Nov 2020 21:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291531 Drawback under the customs regime was held not admissible to a hundred per cent export oriented unit where the governing notification excluded such entitlement for exports by that unit. The framework treated supplies from a domestic tariff area unit to the export oriented unit as deemed export, and the drawback rate applied only where excise duty had been paid on procurement of bulk tea by the specified supplier. Because the duty incidence was borne by the domestic supplier, that supplier was the proper claimant for drawback, not the recipient export oriented unit. The demand and recovery of drawback paid to the export oriented unit were therefore sustained. Case-Laws Customs Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291531