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2020 (1) TMI 906 - HC - CustomsVires of Policy Circular Nos.6 and 35 - denial of benefit of the DEPB or Duty Drawback - HELD THAT:- There is no merit in the present intra Court Appeals filed by the Revenue and the view of the learned Single Judge deserves to be upheld - We are of the opinion that the Circulars like Circular No.74/1999-Cus dated 05.11.1999 as well as the Circular No.31/2000-Cus dated 20.04.2000 could not have restricted or denied the benefit of Drawback or DEPB if such manufacturing was done by 100% EOU Units and then exports were made by such 100% EOUs. The denial of benefit to the Assessee under the guise of a clarification for which, no power was bestowed on the Central Board. More so, if such Circulars come in direct conflict with clear statutory provisions of law or Import Export Policy having statutory character. Appeal dismissed.
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