https://www.taxtmi.com/caselaws?id=49076 Drawback on salfat oil was treated as confined to refined salfat oil, and the exporter was permitted to adduce supplementary evidence to prove that the consignments met that description; entitlement was not rejected outright. Rule 3 of the Duty Drawback Rules was held to apply even where duty had been paid only on some inputs, because the scheme does not require duty payment on every raw material used in manufacture. The operative principle is that drawback depends on the notified export item and the duty incidence on relevant inputs, so denial cannot rest solely on the absence of duty on all inputs. en-us Mon, 10 Dec 1990 00:00:00 +0530 Mon, 09 Aug 2010 15:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49076 Drawback on salfat oil was treated as confined to refined salfat oil, and the exporter was permitted to adduce supplementary evidence to prove that the consignments met that description; entitlement was not rejected outright. Rule 3 of the Duty Drawback Rules was held to apply even where duty had been paid only on some inputs, because the scheme does not require duty payment on every raw material used in manufacture. The operative principle is that drawback depends on the notified export item and the duty incidence on relevant inputs, so denial cannot rest solely on the absence of duty on all inputs. Case-Laws Central Excise Mon, 10 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49076