9911796707
TMI Blog2006 (4) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... roposing to reject the drawback application was issued to the appellants on the ground that since the inputs used in the exported products are specified in the Standard Input and Output Norms (SION), the brand rate of duty drawback of exports made under DEPB is ineligible as per Board s Circular No. 603/35/2001-DBK, dated 6-7-2001 and also on the ground that original shipping bills were not produced by the appellants. After due process of law, the Ld. Lower authority passed the impugned order rejecting the brand rate application. Aggrieved by the above order, the appellants have filed the instant appeal. 2. The main grounds of appeal preferred by the appellants inter alia are that the Ld. Lower authority had passed the order without waiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... represented the Respondent Department, reiterated the correctness of the findings and conclusions of the Order in Original. The averments made in the para-wise comments dated 27-3-2006 to the Grounds of Appeal, were also reiterated. 4. I have carefully gone through the submissions of the Appellants as well as that of the Respondent Department. The short issue to be decided is whether the indigenous inputs used in the manufacture of exported goods under DEPB by the appellants is eligible for brand rate of drawback or otherwise. The sole reliance placed in this case by the Ld. Lower authority is on the Board s Circular 39/2001, dated 6-7-2001. The Duty Entitlement Passbook Scheme (DEPB Scheme) was introduced in the Export and Import Policy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit on the inputs which were used in the exported products, thereby primarily satisfying themselves as eligible for brand rate of drawback. Further, the above circulars of the Board were aimed at operationalising the provisions of the EXIM policy pertaining to DEPB Scheme which stood as follows : EXIM Policy - 1997-2002 : Para 7.17 : Applicability of Drawback : The exports made under the DEPB Scheme shall not be entitled for drawback. The additional customs duty paid in cash on inputs under DEPB shall be adjusted as CENVAT credit or Duty Drawback as per the Rules framed by the Dept. of Revenue. EXIM Policy - 2002-2007 2004-2009 of Foreign Trade Policy : Para 4.3.5 : Applicability of Drawback : Normally, the exports made un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial rights bestowed upon them by the Government. The Hon ble High Court in the case of Anvil Investments Pvt. Ltd v. UOI reported in 2004 (173) E.L.T. 122 (Cal. High Court) had inter alia held as follows : By virtue of the policy circular relied upon by the Customs Authorities, the substantive right conferred upon an Advance Licence Holder cannot be taken away as per Article 226 of the Constitution of India. Vie petitioners are not required to pay any duty by virtue of policy circular. Therefore, it is amply clear that the very basic legislative intention behind the said policy provision is that where no Cenvat credit is availed, the benefit of duty drawback is allowed. 8. The Ld. Lower authority has also noted that the appellants h ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
