100% EOU Procuring Excise Duty and Bulk Tea from Manufacturer entitled for Benefit of Drawback: Calcutta HC [Read Order]

100% EOU Procuring Excise Duty and Bulk Tea from Manufacturer entitled for benefit of Drawback rules Calcutta HC
By Kalyani B. Nair - On January 12, 2024 9:02 pm - 2 mins read
EOU drawback benefit - Calcutta High Court - Bulk tea manufacturer - EOU excise duty exemption - Tea Manufacturer - taxscan

The Calcutta High Court granted benefit of drawback to 100% Export Oriented Unit (EOU) procuring excise duty and bulk tea from the manufacturer. The main issue is that whether on the facts and in the circumstances of the case impugned order of the revisional authority is erroneous both in law and in facts and indisregard…

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