https://www.taxtmi.com/caselaws?id=43058 Revision of duty drawback rates must be based on the statutory factors in Rule 3 of the Customs and Central Excise (Duties Drawback) Rules, 1971, including duties paid on materials wasted in manufacture. An order that rests only on non-recovery of the full landed cost, without addressing the relevant drawback factors or the previously verified wastage element, is not a speaking order on germane considerations. A retrospective revision founded on the same reasoning is likewise unsustainable. The impugned revision orders were quashed, with liberty to the authorities to proceed afresh after notice, hearing, and a reasoned decision confined to the statutory criteria. en-us Thu, 20 Jun 1991 00:00:00 +0530 Tue, 15 Jun 2010 18:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43058 Revision of duty drawback rates must be based on the statutory factors in Rule 3 of the Customs and Central Excise (Duties Drawback) Rules, 1971, including duties paid on materials wasted in manufacture. An order that rests only on non-recovery of the full landed cost, without addressing the relevant drawback factors or the previously verified wastage element, is not a speaking order on germane considerations. A retrospective revision founded on the same reasoning is likewise unsustainable. The impugned revision orders were quashed, with liberty to the authorities to proceed afresh after notice, hearing, and a reasoned decision confined to the statutory criteria. Case-Laws Customs Thu, 20 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43058