2022 (11) TMI 268

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....Mr Ritwik Sneha and Ms Srishti Rawat, Advs. for UOI. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): 1. It is not disputed by learned counsel for the parties that the issue raised in the present writ petition is covered by the judgment of this Court dated 02.09.2022, rendered in W.P.(C) No.1644/2019, titled Combitic Global Caplet Pvt. Ltd. v. Union of India &Ors. ....

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....er para 7.03 (b) of FTP, as under: xxx      xxx      xxx (b) If CENVAT credit/rebate has been availed by the supplier of goods, on inputs/input services, then, no Drawback shall be admissible as per Column 'B' of All Industry Rate of Duty Drawback Schedule. However, in such cases, Basic Customs Duty paid can be claimed as Brand Rate of Duty Dra....

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....ENVAT credit has been availed by supplier of goods on excisable inputs or on 'Brand Rate Basis' upon submission of documents evidencing actual payment of basic custom duties." 2.4. It may also be noted that the petitioner has also sought consequential relief against paragraph no. 7.06(b) of the Handbook of Procedures 2015-2020 [in short "HBP 2015-2020".] 2.5. The issue which is brought up in the....

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....agraph no. 7.06(b) of the FTP 2015-2020, prior to the amendment, is read down. Consequentially, paragraph no. 7.06(b) of the HBP 2015-2020, prior to the amendment, is also read down. (ii) The respondents are directed to accept and allow the claims of the petitioner, whereby duty drawback of the customs component on supplies made by the Domestic Tariff Area (DTA) unit to the petitioner in the cat....