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2022 (11) TMI 268 - HC - CustomsRefund of duty drawback on the customs component - All Industry Rate - Case of petitioner is that this position only stood clarified with the amendment issued via notification dated 31.10.2019 - HELD THAT:- Noticeably, the amendment was brought to the notice of the Court, by the petitioner, via its rejoinder. No sur-rejoinder has been filed by the respondents - Concededly, the other aspects of the matter remain the same. The petitioner would not be required to have a brand rate of duty drawback fixed, based on actual duty-paid documents for the return of basic customs duty. To that extent, paragraph no. 7.06(b) of the FTP 2015-2020, prior to the amendment, is read down. Consequentially, paragraph no. 7.06(b) of the HBP 2015-2020, prior to the amendment, is also read down - the respondents are directed to accept and allow the claims of the petitioner, whereby duty drawback of the customs component on supplies made by the Domestic Tariff Area (DTA) unit to the petitioner in the category of ‘recipient of goods’ is made under Column ‘B’ of All Industry Rate, without insisting on actual duty-paid documents. The writ petition is disposed off.
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