CESTAT upholds duty drawback on bulk tea exports which was procured from Manufacturers

Narendra Tea Company Private Limited Vs Union of India & Ors. (Calcutta High Court) Introduction: The recent case of Narendra Tea Company Private Limited vs. Union of India & Ors., heard in the Calcutta High Court, delves into complex issues surrounding duty drawback claims. The petitioner, a 100% Export Oriented Unit (EOU), challenged an order passed by the Revisional Authority on December 20, 2019, which set aside a favorable decision by the Commissioner of Customs (Appeals), Kolkata. The case revolves around the entitlement of the petitioner to claim duty drawback on bulk tea expor...