9911796707
TMI Blog2009 (4) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... time. The refinery was ultimately commissioned only towards the end of 2006. The refinery commenced trial production in December, 2006. During the trial run a substantial quantity of furnace oil was produced and thereafter exported. Since the commissioning of refinery had been unduly delayed it suffered cost and time overrun. It was only some time in middle of the year 2007 when the refinery production stabilized that further experienced staff were added to carry out indirect taxation functions. Appellant submits that initially it had filed shipping bills under claim of drawback (under all Industry Rate under Sr. No. 271002 of the Duty drawback Schedule) for furnace oil physically exported out of India. However, no drawback was sanctioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l export of furnace oil, it followed up this application from time to time with the office of the JS(DBK), however, there was no response from the said office. On 13-5-2008 and 14-5-2008, they met the officials of the Directorate of Drawback including the Director of Drawback, Min. of Finance, Deptt. of Revenue to pursue the issue of extending the benefit of All Industry Rate of drawback for physical export of furnace oil and also submitted a representation dated 8-5-2008 in this regard. During this meeting appellant was advised by the said officials that pending decision on the issue of extending the benefit of All Industry Rate of Drawback for physical export of furnace oil, it would be advisable for the Appellant to approach the jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re granted opportunity of personal hearing on 19-11-2008 on the aforementioned applications dated 20-5-2008 and 23-5-2008 filed by it when it reiterated the aforesaid facts, which were also put on record under cover of its letter dated 19-11-2008. In the said letter it was submitted that there was no delay in filing the application for fixation of brand rate as it was only after 13-14-5-2008, on being informed by the Director, Drawback, Ministry of Finance, Department of Revenue that pending decision on our request for extending the benefit of the All Industry Rate of Drawback, we could file an application with the jurisdictional Commissioner of Central Excise for fixation of brand rate of drawback, that appellant immediately filed ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have filed an early hearing application as well as appeal against the impugned order of the Commissioner wherein the application of the appellant for fixing brand rate of duties drawback and application for condonation of delay under Rule 6 of the said Rules have been rejected. 4. Taking note of the facts of the case which clearly show that delay in setting up of refinery and also confusion regarding law have resulted in a situation where appellants filed shipping bills without a claim for draw back and subsequently applied for conversion the shipping bills as well as brand rates. While application for conversion of shipping bills is pending, request for brand rates has been rejected and Commissioner has refused to condone the delay. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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