https://www.taxtmi.com/caselaws?id=444229 The High Court upheld the Tribunal's decision regarding the utilization of duty-free imported raw materials under the Advance Licence Scheme and Duty Drawback Scheme. The Court affirmed that the assessee was eligible for duty drawback despite using duty-free inputs for manufacturing, as per the Foreign Trade Policy and Circular No. 19/2005. The Court dismissed the appeal, emphasizing that the fractional use of duty-free inputs did not disqualify the assessee from claiming duty drawback under the All Industry Rate. 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 The High Court upheld the Tribunal's decision regarding the utilization of duty-free imported raw materials under the Advance Licence Scheme and Duty Drawback Scheme. The Court affirmed that the assessee was eligible for duty drawback despite using duty-free inputs for manufacturing, as per the Foreign Trade Policy and Circular No. 19/2005. The Court dismissed the appeal, emphasizing that the fractional use of duty-free inputs did not disqualify the assessee from claiming duty drawback under the All Industry Rate. Case-Laws Customs Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444229