No denial of drawback claim though processing was carried out at 100% EOU

GTN Textiles Limited Vs Secretary to Government (Madras High Court) Conclusion: Claim of drawback of excise and customs duties paid on the raw materials used in manufacturing could not be denied merely because some processes in the chain of manufacturing had been conducted in the premise of EOU/unit of EPZ, if the assessee was otherwise entitled to the benefit. Export, after completion of job work, was to take place only from the EOU/EPZ, this could be given effect to only in a situation where the entire process of manufacture/finishing was occasioned in such EOU/EPZ. Where parts of the proces...