Assessee engaged in manufacturing and export of automobile parts claimed deduction under section 80IC on duty drawback receipts. Assessing Officer disallowed the claim. Court held that since, in the assessee’s own case for assessment years 2013-14 and 2015-16 the Tribunal had directed deduction of excise and customs duties paid on purchases from duty drawback receipts, the matter was remanded to the Assessing Officer to reduce excise duty and customs duty paid on raw materials from duty drawback receipts and pass a fresh assessment order.(AY. 2014-15)