Order directing fixation of brand rates of duty drawback upheld: CESTAT Chennai

Commissioner of Customs Vs K.G. Denim Ltd (CESTAT Chennai)

CESTAT Chennai upheld the order directing fixation of brand rates of duty drawback for drawback of duties suffered on inputs used in exports of cotton denim fabrics as no efforts made by revenue to negate the findings of appellate authority.

Facts- The assessee was engaged in the manufacture and export of cotton denim fabrics, was availing the facilities of both brand rate of duty drawback scheme as well as DEPB scheme. Assessee filed three applications for fixation of brand rate of duty drawback for

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