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2012 (10) TMI 652 - HC - CustomsDuty Drawback – EOU - appellant is a manufacturer and exporter of ready-made garments - he got the goods manufactured in the second appellant Unit, which is 100% EOU Unit by supplying duty paid raw materials to EOU Unit – alleged that as the first appellant manufactured goods in EOU Unit and thus exported the goods, is he not entitled to Duty Drawback under Section 75 of the Act – Held that:- Circular 67/98 making it obligatory for DTA to get the goods manufactured in a EOU to necessarily approach the authorities for fixation of Brand Rate Drawback rate. Therefore declaring that he is not entitled to All Industry rate, is arbitrary, absurd and does not stand to reason – drawback cannot be denied
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