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TMI Blog2013 (11) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... pur. 2. Brief facts of the case are that M/s. Dorf Ketal Chemicals (I) Pvt. Limited, Dorf Ketal Tower, D'Monte Street, Orlem, Malad (W), Mumbai vide their letter No. NDA/006, dated 27-9-2008 submitted their application for fixation of brand rate of drawback for their various export products for the period from 26-6-2008 to 31-3-2009. 2.1 On scrutiny of the said application along with the documents submitted therewith, it is found that the import duty was paid by debits in the respective DEPB Licences and Drawback is claimed on the Basic Customs Duty paid by such DEPB debits, that the application is for fixation of brand rate of duty drawback of such Basic Customs Duty paid through debit in DEPB. 2.3 M/s. Dorf Ketal Chemica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;The applicant submits that the object behind DEPB is to neutralize the incidence of customs duty payment on the import content of export product. This neutralization is provided for by credit to customs duty against export product. Under DEPB, an exporter may apply for credit as percentage of FOB value of exports made in freely convertible currency. Credit is available only against the export product and at rates specified by DGFT for import of raw materials, components etc. DEPB credit under the scheme has to be calculated by taking into account the deemed import content of the export product as per basic customs duty and special additional duty payable on such deemed imports. Therefore, DEPB/Duty Drawback are incentives which flow from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 dismissed their appeal for want of jurisdiction in terms of proviso to Section 129A of Customs Act, 1962. Accordingly they filed their revision application on 23-9-2011 and requested to condone the delay. 5. Personal hearing was scheduled in this case on 20-4-2012 and 21-12-2012. Shri C.S. Biradar, Advocate attended hearing on 21-12-2012 at Mumbai Camp on behalf of the applicant who reiterated the grounds of revision application. Shri K.M. Kuril, DCCE, Belapur Central Excise, attended hearing on 21-12-2012 on behalf of the respondent-department and stated the order-in-appeal being legal and proper may be upheld. 6. Government has carefully gone through the relevant case records and perused the impugned order-in-original and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mers Ltd. and Hon'ble High Court of Bombay in the case of M/s. EPCOS India Pvt. Ltd. in W.P. No. 10102/2011 vide order dated 25-4-2012 [2013 (290) E.L.T. 364 (Bom.)], have held that period consumed for perusing appeal bona fidely before wrong forum is to be excluded in terms of Section 14 of Limitation Act, 1963 for the purpose of reckoning time limit of filing revision application under Section 35EE of Central Excise Act, 1944. The provision of Section 129DD of Customs Act are pari materia to the provisions of Section 35EE of Central Excise Act, 1944 and therefore the ratio of above said judgment is squarely applicable to this case. Government finds that keeping in view the above judgments, the delay is of one month and 28 days which has o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not allow the duty drawback when customs duty is paid through debit of DEPB scrip. However, he claimed that Circular No. 3/99-Cus. amended vide Circular No. 41/2005-Cus., dated 28-10-2005 to the extent that additional customs duty paid through debit of DEPB scrip shall also be allowed to be considered for fixation of drawback brand rate, and therefore on same analogy the debit of customs duty from DEPB should also be allowed to be considered for fixation of Brand rate. In this regard, Government notes that Circular No. 41/2005-Cus., dated 28-1-2005 allow only additional customs duty paid through DEPB to be considered for fixation of brand rate. So, the contention of applicant to also allow payment of customs duty through DEPB for allowin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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