https://www.taxtmi.com/caselaws?id=796378 Simultaneous DEPB benefits and 7% brand rate drawback for bus-body exports are examined under a continuing simplified drawback dispensation that did not require duty-paid documents. The notes explain that an unwithdrawn beneficial circular, reaffirmed after the DEPB Scheme, cannot be curtailed by later clarifications imposing inconsistent conditions. Double-benefit objections require proof that both incentives reimburse the same duty incidence. They also distinguish reopening of allegedly wrongful drawback grants, which may be examined under the Drawback Rules, from revision of brand rates. Rule 16 recovery operates independently of customs-duty limitation provisions, but must be initiated within a reasonable time. en-us Thu, 30 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796378 Simultaneous DEPB benefits and 7% brand rate drawback for bus-body exports are examined under a continuing simplified drawback dispensation that did not require duty-paid documents. The notes explain that an unwithdrawn beneficial circular, reaffirmed after the DEPB Scheme, cannot be curtailed by later clarifications imposing inconsistent conditions. Double-benefit objections require proof that both incentives reimburse the same duty incidence. They also distinguish reopening of allegedly wrongful drawback grants, which may be examined under the Drawback Rules, from revision of brand rates. Rule 16 recovery operates independently of customs-duty limitation provisions, but must be initiated within a reasonable time. Case-Laws Customs Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796378