https://www.taxtmi.com/caselaws?id=52960 The appellant, a DTA unit, exported garments using spare capacity of a 100% EOU, M/s. Karle International, and claimed drawback under Entry 62-01 of Notification 67/98-NT Customs. The Commissioner rejected the claim, citing proviso 2(c) of the Notification. The Tribunal found that the appellant's use of the EOU's capacity did not bar the drawback claim, as circulars permitted DTA units to utilize EOU capacity. The Tribunal referred to relevant circulars and previous case law supporting the appellant's claim, ultimately setting aside the impugned order and allowing the appeal. en-us Tue, 15 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 17:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52960 The appellant, a DTA unit, exported garments using spare capacity of a 100% EOU, M/s. Karle International, and claimed drawback under Entry 62-01 of Notification 67/98-NT Customs. The Commissioner rejected the claim, citing proviso 2(c) of the Notification. The Tribunal found that the appellant's use of the EOU's capacity did not bar the drawback claim, as circulars permitted DTA units to utilize EOU capacity. The Tribunal referred to relevant circulars and previous case law supporting the appellant's claim, ultimately setting aside the impugned order and allowing the appeal. Case-Laws Customs Tue, 15 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52960