https://www.taxtmi.com/caselaws?id=770775 A merchant exporter's drawback claim was held not to amount to an impermissible double benefit merely because the supplier had manufactured the exported goods using inputs procured without central excise duty under Rule 19(2) of the Central Excise Rules, 2002. Applying the earlier ruling on the same export product and drawback dispute, the Court found the recovery demand, penalty orders, and adjudication orders unsustainable. The show cause notices also could not survive, particularly in view of the long delay between issuance and adjudication. The petitions were therefore allowed and the impugned demands and notices quashed. en-us Wed, 19 Mar 2025 00:00:00 +0530 Tue, 13 May 2025 10:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770775 A merchant exporter's drawback claim was held not to amount to an impermissible double benefit merely because the supplier had manufactured the exported goods using inputs procured without central excise duty under Rule 19(2) of the Central Excise Rules, 2002. Applying the earlier ruling on the same export product and drawback dispute, the Court found the recovery demand, penalty orders, and adjudication orders unsustainable. The show cause notices also could not survive, particularly in view of the long delay between issuance and adjudication. The petitions were therefore allowed and the impugned demands and notices quashed. Case-Laws Customs Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770775