Reliance argued that the benefit calculated on the basis of DDS should be restricted to the excess benefits as DDS should be considered as a duty drawback scheme permissible under Article 3(1)(a)(ii) of the basic Regulation but did not provide further elements to substantiate the claim.
La Commission a fait observer à cet égard que MPPL n'avait fourni aucune preuve de ce que l'«élément assimilé à un droit de douane» correspondait à un paiement effectif de droits d'importation.