Drawback available on export of gold dore bars when only additional duty paid at the time of import

AJ Gold And Silver Refinery Vs Assistant Commissioner of Customs (Delhi High Court) Delhi High Court held that drawback benefit is duly available on export of gold dore bars on payment of only additional duty under section 3 of the Customs Tariff Act at the time of import. Facts- The petitioner has approached this Court seeking the issuance of an appropriate writ commanding the respondents to attend to the pending drawback claim amounting to Rs. 2,15,48,344/- and for the aforesaid amount being released along with applicable interest. The respondents have neither passed a formal order rejecting...