https://www.taxtmi.com/caselaws?id=433978 A revisional order sustaining re-fixation of brand rates of drawback was found unsustainable because the authority did not establish a clear jurisdictional basis for altering the rates. Reliance on Circular No. 83/2003-Cus. was insufficient where the order failed to examine whether any actual amendment, addendum or corrigendum had been issued, whether the circular's conditions were met, or whether the relevant rule authorised a wholesale re-fixation. The writ court therefore quashed the revisional order and remitted the matter for fresh adjudication on jurisdiction and merits according to law. en-us Wed, 25 Jan 2023 00:00:00 +0530 Wed, 15 Feb 2023 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433978 A revisional order sustaining re-fixation of brand rates of drawback was found unsustainable because the authority did not establish a clear jurisdictional basis for altering the rates. Reliance on Circular No. 83/2003-Cus. was insufficient where the order failed to examine whether any actual amendment, addendum or corrigendum had been issued, whether the circular's conditions were met, or whether the relevant rule authorised a wholesale re-fixation. The writ court therefore quashed the revisional order and remitted the matter for fresh adjudication on jurisdiction and merits according to law. Case-Laws Customs Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433978