https://www.taxtmi.com/highlights?id=65464 Duty Drawback - whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports, even where it has claimed cenvat credit? - the petitioner was allowed to carry forward the advance authorization to the converted unit i.e., 100% EOU and thereafter fulfil the outstanding export commitment would, in our view, as correctly argued on behalf of the petitioner, furnish a clue that duty drawback for such goods should extend qua unutilized goods, which were available at the time of conversion of the DTA unit into a 100% EOU. - HC en-us Mon, 05 Sep 2022 15:18:18 +0530 Mon, 05 Sep 2022 15:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65464 Duty Drawback - whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports, even where it has claimed cenvat credit? - the petitioner was allowed to carry forward the advance authorization to the converted unit i.e., 100% EOU and thereafter fulfil the outstanding export commitment would, in our view, as correctly argued on behalf of the petitioner, furnish a clue that duty drawback for such goods should extend qua unutilized goods, which were available at the time of conversion of the DTA unit into a 100% EOU. - HC Highlights Customs Mon, 05 Sep 2022 15:18:18 +0530 https://www.taxtmi.com/highlights?id=65464