2012 (4) TMI 588 - SCH - Customs

Duty Drawback EOU - appellant is a manufacturer and exporter of ready-made garments - he got the goods manufactured in the second appellant Unit, which is 100% EOU Unit by supplying duty paid raw materials to EOU Unit alleged that as the first appellant manufactured goods in EOU Unit and thus exported the goods, is he not entitled to Duty Drawback under Section 75 of the Act.

Summary

The Supreme Court condoned the delay and dismissed the Special Leave Petitions as the Madras High Court's decision on the same issue was not challenged by the Revenue.