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2017 (1) TMI 341 - AT - Customs100% EOU - Drawback claim - recovery on the ground that the appellant is a 100% EOU and as per N/N. 26/03-Cus(NT) dated 10.4.03, as amended, a 100% EOU is debarred from claiming the benefit of notification - Held that: - There is no dispute that the materials used by them were of duty paid and the fact that appellant has not availed any credit of duty so paid is also admitted by the Revenue. Denial of draw back is on the sole ground that same would not be available to 100% EOU as against the express provisions of section 75 as also of the draw back Rules - reliance was placed in the case of Karle International [2012 (10) TMI 652 - KARNATAKA HIGH COURT] wherein identically worded N/N. 67/98 Cus (NT) laying down that all India Industrial rates of drawback would not be available if finished goods are exported by 100% EOU, was held inapplicable inasmuch as the same run counter to section 75 of Customs Act, 1962 and the benefit given therein cannot be taken away by way of notification - appeal allowed - decided in favor of appellant.
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