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TMI Blog2014 (11) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... t: Shri Vinay Sejpal, Adv. For the Respondent : Shri Rakesh Goyal, Addl. Commissioner (AR) JUDGEMENT Per: Ashok Jindal: The appellants are in appeals against the impugned orders denying the duty drawback claim by them. 2. Brief facts of the case are that appellant exported the goods and filed application for claiming duty drawback as the goods are having branded drawback rates applied for dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SECTION 35B. Appeals to the Appellate Tribunal.- (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a) a decision or order passed by the Commissioner of Central Excise as an adjudicating authority; (b) an order passed by the Commissioner (Appeals) under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d outside India (except to Nepal or Bhutan) without payment of duty; (d) credit of any duty allowed to be utilised towards payment of excise duty on final products under the provisions of this Act or the rules made thereunder and such order is passed by the Commissioner (Appeals) on or after the date appointed under section 109 of the Finance (No. 2) Act, 1998 : On going throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 6 by the appellant under Rule 7 of the said Rules. Therefore, following the decision of this Tribunal, we remand the matter back to the adjudicating authority to consider the applications filed by the appellant under Rule 7 instead Rule 6 of the said Rules and sanction their eligible duty drawback claims. Accordingly, appeals are disposed of in the above terms.
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