9911796707
TMI Blog2016 (2) TMI 956X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs physically incorporated, energy, fuels and oil used in the production process and they have to be treated as consumed in the course of their use to obtain the exported product. The fact of the matter remains that the Government had a policy in force which was contrary to what is noted herein above. Nobody had challenged that policy that had run its way through. It was thereafter that this aspect of the matter was examined by the committee constituted for formulation of All Industry Rates of Duty Drawback and the said committee has then observed that this is an outmoded approach towards understanding the scope of manufacturing process. That being so, the Government had taken up conscious policy decision and had issued the circular dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k in respect of exports made from 5-5-2005 onwards, that is the date from which All Industry Rates of Duty Drawback came into force. The learned Single Judge held that Ext.P11 is clarificatory in nature and therefore, it would be applicable to all pending applications for duty drawback relatable to furnace oil utilised in the manufacturing process of the writ petitioner. Directions were issued to consider all applications pending as on 5-5-2005 as if they were filed after that date. 3. Hearing the learned Senior Standing Counsel for C.B.E. C. and the learned counsel for the respondent, it can be seen that the entire issue revolves on interpretation of Ext.P11. While the learned Senior Standing Counsel for C.B.E. C. argued that Ext.P1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the committee constituted for formulation of All Industry Rates of Duty Drawback and the said committee has then observed that this is an outmoded approach towards understanding the scope of manufacturing process. That being so, the Government had taken up conscious policy decision and had issued the circular dated 2-5-2005 leading to Ext.P11 clarification whereby it expressed a policy contrary to the then prevailing policy and this is to the effect that HSD/furnace oil shall be eligible for duty drawback. Obviously therefore, the benefit of such provision in Ext.P11 would operate only from 5-5-2005. It cannot relate to any period before that. Similarly, no applications filed and pending for consideration before 5-5-2005 could have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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