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 taken place.  An application was filed on 08.04.2013 by assessee claiming the duty drawback benefit for the period ending in September 2012, amoun...