Drawback refund cannot be denied for Mistakenly suffixing ‘A’ instead of ‘B’

Gujarat Nippon International Pvt. Ltd Vs Union of India (Bombay High Court) Petitioner submits that the Petitioner had never claimed higher draw back. Mistakenly suffix ‘A’ was included instead of ‘B’ but the draw back claimed was the same as the custom component. From the facts on record, it is evident that the Petitioner is claiming draw back of the custom component only for the goods exported by the Petitioner at the rates specified therein. The rates of draw back under column ‘A’ and ‘B’ for the product exported by the Petitioner is the same. The said fact is not disputed b...