https://www.taxtmi.com/caselaws?id=49119 Where a drawback rate application expressly contemplated exports through both self and merchant exporters, drawback under the brand rate letter could not be denied merely because the actual shipment was made by a merchant exporter. The benefit remained available, provided a disclaimer certificate was obtained from the merchant exporter and customs was satisfied that there was no double payment for the same export, and that the goods were in fact manufactured and cleared by the applicant and covered by the rate letter. The revision was allowed and the manufacturer's entitlement to drawback was upheld subject to verification of these conditions. en-us Tue, 04 Feb 1992 00:00:00 +0530 Mon, 09 Aug 2010 16:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49119 Where a drawback rate application expressly contemplated exports through both self and merchant exporters, drawback under the brand rate letter could not be denied merely because the actual shipment was made by a merchant exporter. The benefit remained available, provided a disclaimer certificate was obtained from the merchant exporter and customs was satisfied that there was no double payment for the same export, and that the goods were in fact manufactured and cleared by the applicant and covered by the rate letter. The revision was allowed and the manufacturer's entitlement to drawback was upheld subject to verification of these conditions. Case-Laws Customs Tue, 04 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49119