https://www.taxtmi.com/caselaws?id=761427 Brand rates of drawback may be fixed on the basis of Standard Input Output Norms where exact proof of actual input consumption is not available, provided the application is supported by the required statements, documents and drawback declarations. The record showed that the gross quantity of inputs was worked out through recognised export-import norms, wastage was accounted for, and the method had been applied consistently in earlier years. In the absence of material disproving those findings or showing any statutory breach, the norm-based computation was treated as valid and the Revenue's objection was rejected. en-us Fri, 08 Nov 2024 00:00:00 +0530 Mon, 11 Nov 2024 08:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761427 Brand rates of drawback may be fixed on the basis of Standard Input Output Norms where exact proof of actual input consumption is not available, provided the application is supported by the required statements, documents and drawback declarations. The record showed that the gross quantity of inputs was worked out through recognised export-import norms, wastage was accounted for, and the method had been applied consistently in earlier years. In the absence of material disproving those findings or showing any statutory breach, the norm-based computation was treated as valid and the Revenue's objection was rejected. Case-Laws Customs Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761427