https://www.taxtmi.com/caselaws?id=49136 A drawback claimant must furnish the declaration required under Rule 11 of the Customs and Excise Drawback Rules, 1971, and the competent authority may call for supporting information under Rule 8 to verify the class of materials used and the duty paid on them. Where the exporter fails to substantiate the duty-paid character of the inputs used in the exported goods and the quantum of duty incidence suffered, the claim is liable to rejection. An assertion that the goods were purchased from the market and therefore deemed duty-paid does not satisfy the specific evidentiary requirement. The drawback rejection was upheld and the revision application failed. en-us Thu, 20 May 1993 00:00:00 +0530 Mon, 09 Aug 2010 17:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49136 A drawback claimant must furnish the declaration required under Rule 11 of the Customs and Excise Drawback Rules, 1971, and the competent authority may call for supporting information under Rule 8 to verify the class of materials used and the duty paid on them. Where the exporter fails to substantiate the duty-paid character of the inputs used in the exported goods and the quantum of duty incidence suffered, the claim is liable to rejection. An assertion that the goods were purchased from the market and therefore deemed duty-paid does not satisfy the specific evidentiary requirement. The drawback rejection was upheld and the revision application failed. Case-Laws Customs Thu, 20 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49136