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2015 (4) TMI 1073 - CESTAT CHENNAIDenial of Duty Drawback - Duty free input and dutiable input used in manufacture of exportable goods - Appellant used duty free input in dyeing and such material lost its existence in finished good result of which he is asked by revenue to repay back the entire drawback claimed by it - But appellant argues that drawback is not deniable or slashed when all industry rate of drawback was prescribed - Held that: when drawback rate was declared it has taken into consideration the composition of goods with exempted inputs and dutiable inputs and industrial behaviour in the economy, so, once a drawback rate is prescribed at a particular rate for an industry and the appellant has manufactured the goods using dutiable input procured from the domestic market as well as global market paying duty, it is not exposable to any adversity. Therefore, as appellant being governed by the basic provision of Rule 3 of the Drawback Rules, it is not required to repay back the drawback. - Decided in favour of appellant
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