Assessee Entitled to 1.1% Drawback Under Heading No. 8418; Brand Rate Option Cannot Be Denied Per Circular.

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....Fixation of Brand rate of Duty Drawback - assesse was entitled to All Industry Rate Drawback @ 1.1% under Heading No. 8418 as stands admitted by the original authority - the option of fixation of brand rate available to assesse in terms of Circular cannot be denied - CGOVT....