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TMI Blog2016 (2) TMI 956X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocates, for the Respondent. ORDER [Judgment per : Thottathil B. Radhakrishnan, J.]. - This appeal is by the Union of India and others. We have heard learned Senior Standing Counsel for C.B.E. & C. and learned counsel for the respondent. 2. The issue raised before the learned Single Judge was as to whether the respondent writ petitioner was eligible to duty drawback on furnace oil which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plications 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.P11 contains such clarifications as would operate only with effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty drawback for furnace oil to the manufacturer cannot be treated as an arbitrary fixation of a cut off rate. 5. It can be seen from Paragraphs 2 and 3 of Ext.P11 that inputs consumed in production are 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ordered to be considered. 6. In the light of the aforesaid, we are unable to uphold the impugned judgment. In the result, this writ appeal is allowed, vacating the impugned judgment and dismissing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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