Drawback Claim Denied Due to Lack of Duty Payment and Proper Accounting for Exported Product Inputs.

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....When the Rule itself, does not permit drawback in case of inputs on which duty has not been paid, the appellant ought to have maintained some procedure/ segregation / accounting method for the inputs used in manufacture of products exported, if the appellant intended to claim drawback. The rejection of drawback claim on this ground holds merit. - AT....