08 April 2015
Noted that the simultaneous benefit of Advance Authorisation, with Duty Draw Back is not permissible.
Para 4.15 of foreign trade policy 2015-2020
"Drawback as per rate determined and fixed by Central Excise authority shall be available for duty paid imported or indigenous inputs (not specified in the norms) used in the export product. For this purpose, applicant shall indicate clearly details of duty paid input in the application for Advance Authorisation. As per details mentioned in the application, Regional Authority shall also clearly endorse details of such duty paid inputs in the condition sheet of the Advance Authorisation"
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