Duty Drawback can be availed on goods transferred to EOU on conversion by DTA unit

Combitic Global Caplet Pvt. Ltd Vs Union of India (Delhi High Court)

Conclusion: Assessee as an EOU was entitled to claim deemed export drawback on raw materials/inputs which remained unutilized with the then-existing DTA unit at the time of its conversion into a 100% EOU.

Held: In the instant case, after the conversion to 100% EOU unit had taken place, assessee claimed duty drawback qua custom duty component, on the premise that deemed export had

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