https://www.taxtmi.com/caselaws?id=47935 The appeal was dismissed by the Tribunal, favoring the assessee on all issues. The court ruled that the Brand Rate of Drawback was not applicable as the government had already specified the rates. It found no statutory requirement for declaring goods manufactured in a 100% EOU in the Shipping Bill, negating mis-declaration claims. Additionally, the court recognized post-period permission for duty drawback purposes, aligning with Section 75 of the Act. All questions of law were answered affirmatively for the assessee, and no costs were imposed against the Revenue. en-us Tue, 29 Aug 2006 00:00:00 +0530 Tue, 27 Feb 2024 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47935 The appeal was dismissed by the Tribunal, favoring the assessee on all issues. The court ruled that the Brand Rate of Drawback was not applicable as the government had already specified the rates. It found no statutory requirement for declaring goods manufactured in a 100% EOU in the Shipping Bill, negating mis-declaration claims. Additionally, the court recognized post-period permission for duty drawback purposes, aligning with Section 75 of the Act. All questions of law were answered affirmatively for the assessee, and no costs were imposed against the Revenue. Case-Laws Customs Tue, 29 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47935