https://www.taxtmi.com/caselaws?id=49104 Revisionary proceedings cannot be used to introduce a fresh Section 75 basis where the lower authorities decided the drawback claim only on the identity of goods under Section 74. The distinction between Sections 74 and 75, not having been adjudicated below, could not be newly raised in revision. At the same time, a drawback claim under Section 74 must satisfy all statutory ingredients, not merely the identity of the imported and exported goods. Because the subordinate authorities had not examined the remaining statutory requirements, the matter was remitted for fresh consideration of entitlement under Section 74. en-us Tue, 05 Mar 1991 00:00:00 +0530 Mon, 09 Aug 2010 16:02:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49104 Revisionary proceedings cannot be used to introduce a fresh Section 75 basis where the lower authorities decided the drawback claim only on the identity of goods under Section 74. The distinction between Sections 74 and 75, not having been adjudicated below, could not be newly raised in revision. At the same time, a drawback claim under Section 74 must satisfy all statutory ingredients, not merely the identity of the imported and exported goods. Because the subordinate authorities had not examined the remaining statutory requirements, the matter was remitted for fresh consideration of entitlement under Section 74. Case-Laws Customs Tue, 05 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49104