https://www.taxtmi.com/caselaws?id=429844 The court interpreted paragraph 7.06(b) of the Foreign Trade Policy, 2015-2020 in a case concerning refund of deemed export drawback. The judgment clarified that the petitioner is not required to obtain a brand rate of duty drawback based on actual duty-paid documents for the return of basic customs duty. The court directed the respondents to accept the petitioner's claims for duty drawback of the customs component without insisting on actual duty-paid documents, subject to a disclaimer from the Domestic Tariff Area unit. The judgment did not address the petitioner's claims for damages or interest, and the writ petition was disposed of accordingly. en-us Mon, 10 Oct 2022 00:00:00 +0530 Sat, 05 Nov 2022 12:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429844 The court interpreted paragraph 7.06(b) of the Foreign Trade Policy, 2015-2020 in a case concerning refund of deemed export drawback. The judgment clarified that the petitioner is not required to obtain a brand rate of duty drawback based on actual duty-paid documents for the return of basic customs duty. The court directed the respondents to accept the petitioner's claims for duty drawback of the customs component without insisting on actual duty-paid documents, subject to a disclaimer from the Domestic Tariff Area unit. The judgment did not address the petitioner's claims for damages or interest, and the writ petition was disposed of accordingly. Case-Laws Customs Mon, 10 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429844