https://www.taxtmi.com/caselaws?id=775082 Customs duty drawback cannot be denied merely because the invoice does not separately disclose the duty component where the supplier has paid customs duty and social welfare surcharge on imported inputs and the buyer has paid a price inclusive of that burden. The statutory presumption of passing on the duty burden under Section 28D of the Customs Act operates in the buyer's favour unless rebutted, and no separate invoice disclosure requirement is shown under the Customs Act, 1962 or the Drawback Rules, 2017. An omission in the drawback statement, if inadvertent, does not defeat substantive entitlement. Brand rate drawback was therefore available on the duty and surcharge embedded in the purchase price. en-us Tue, 08 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775082 Customs duty drawback cannot be denied merely because the invoice does not separately disclose the duty component where the supplier has paid customs duty and social welfare surcharge on imported inputs and the buyer has paid a price inclusive of that burden. The statutory presumption of passing on the duty burden under Section 28D of the Customs Act operates in the buyer's favour unless rebutted, and no separate invoice disclosure requirement is shown under the Customs Act, 1962 or the Drawback Rules, 2017. An omission in the drawback statement, if inadvertent, does not defeat substantive entitlement. Brand rate drawback was therefore available on the duty and surcharge embedded in the purchase price. Case-Laws Customs Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775082