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2021 (12) TMI 916 - AT - CustomsDuty Drawback - export of organic ginger slices - reward under Merchandise Export from India Scheme (MEIS) - benefit of Notification No. 94/96-Cus. dated 16.12.1996 - HELD THAT:- Admittedly, in the facts and circumstances of the case, the appellant had availed duty drawback as well as the MEIS. Duty drawback is specified in the Column 2 of the table in Notification No. 94/96-Cus. Accordingly, the appellant is entitled to the benefit of this Notification. The appeal is allowed and the impugned order is set aside - decided in favor of appellant.
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