https://www.taxtmi.com/caselaws?id=792695 Incentive drawback provisions should not be applied hyper-technically where CENVAT credit was taken inadvertently and reversed with interest before issuance of a show cause notice. The Court treated the prompt reversal as neutralising the earlier availment for the purpose of the export drawback scheme and held that such corrected error could not be used to deny the higher rate of duty drawback. The petitioner was therefore found entitled to the higher drawback applicable during the relevant period, and the revisional order was set aside. en-us Wed, 15 Apr 2026 00:00:00 +0530 Tue, 02 Jun 2026 08:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792695 Incentive drawback provisions should not be applied hyper-technically where CENVAT credit was taken inadvertently and reversed with interest before issuance of a show cause notice. The Court treated the prompt reversal as neutralising the earlier availment for the purpose of the export drawback scheme and held that such corrected error could not be used to deny the higher rate of duty drawback. The petitioner was therefore found entitled to the higher drawback applicable during the relevant period, and the revisional order was set aside. Case-Laws Customs Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792695