https://www.taxtmi.com/caselaws?id=427231 Deemed exports from a DTA unit to its own 100% EOU are eligible for drawback under the Foreign Trade Policy, and availing CENVAT credit does not bar drawback of the customs-duty component. The policy distinguishes the excise-duty element, which is unavailable where CENVAT credit has been taken, from the customs-duty component, which remains claimable. Where the All Industry Rate is available and the rate is the same with or without CENVAT credit, brand rate fixation and production of actual duty-paid documents are not required for the customs component; the contrary circular position was read down to that extent. en-us Fri, 02 Sep 2022 00:00:00 +0530 Fri, 31 Mar 2023 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427231 Deemed exports from a DTA unit to its own 100% EOU are eligible for drawback under the Foreign Trade Policy, and availing CENVAT credit does not bar drawback of the customs-duty component. The policy distinguishes the excise-duty element, which is unavailable where CENVAT credit has been taken, from the customs-duty component, which remains claimable. Where the All Industry Rate is available and the rate is the same with or without CENVAT credit, brand rate fixation and production of actual duty-paid documents are not required for the customs component; the contrary circular position was read down to that extent. Case-Laws Customs Fri, 02 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427231