https://www.taxtmi.com/caselaws?id=444229 All Industry Rate drawback could not be denied or recomputed merely because exported goods contained duty-free inputs imported under an Advance Licence, since the drawback scheme operates on a consolidated presumptive basis and not on input-wise attribution. The Court noted that the Foreign Trade Policy and Circular No. 19/2005-Cus permit drawback on that basis, and field officers cannot dissect actual consumption to reduce the claim. The importer-manufacturer was also allowed to retain both the Advance Licence benefit and drawback on the facts found, because the duty-free input had already met the export obligation and its post-obligation use did not bar drawback. The revenue challenge failed. en-us Mon, 28 Aug 2023 00:00:00 +0530 Thu, 12 Oct 2023 09:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444229 All Industry Rate drawback could not be denied or recomputed merely because exported goods contained duty-free inputs imported under an Advance Licence, since the drawback scheme operates on a consolidated presumptive basis and not on input-wise attribution. The Court noted that the Foreign Trade Policy and Circular No. 19/2005-Cus permit drawback on that basis, and field officers cannot dissect actual consumption to reduce the claim. The importer-manufacturer was also allowed to retain both the Advance Licence benefit and drawback on the facts found, because the duty-free input had already met the export obligation and its post-obligation use did not bar drawback. The revenue challenge failed. Case-Laws Customs Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444229