https://www.taxtmi.com/caselaws?id=777656 HC allowed the petition, set aside the impugned communication/order of the second respondent and held that the communication constituted an order and was appealable before the first respondent. The court found the Board's Circular No.37/2018 not binding on the Appellate Authority under the statutory scheme and that rejection of the appeal based solely on the Circular was unjustified. The matter was remitted to the first respondent to rehear and pass a reasoned order on whether the petitioner is entitled to duty drawback on its exports. en-us Wed, 13 Aug 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777656 HC allowed the petition, set aside the impugned communication/order of the second respondent and held that the communication constituted an order and was appealable before the first respondent. The court found the Board's Circular No.37/2018 not binding on the Appellate Authority under the statutory scheme and that rejection of the appeal based solely on the Circular was unjustified. The matter was remitted to the first respondent to rehear and pass a reasoned order on whether the petitioner is entitled to duty drawback on its exports. Case-Laws Customs Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777656