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TMI Blog2015 (6) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... within the time limit provided thereunder viz six months in this case subject to any extension allowed by RBI - the applicant failed to produce Bank Realization Certificates even after 11 years from the date of exports - the drawback availed by the applicant is liable for recovery - revision rejected - decided against Applicant. - F. No. 373/102/DBK/2013-RA - 12/2015-Cus - Dated:- 17-6-2015 - Ms. Rimjhim Prasad, Joint Secretary ORDER This revision application is filed by M/s. Roots Multiclean Ltd. against the Order-in-Appeal No. CMB-CEX-000-APP-233-13, dated 25-7-2013 passed by the Commissioner of Customs, Central Excise Service Tax (Appeals), Coimbatore with respect to Order-in-Original No. SL. No. 51/2013-(ACC), dated 25-2- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a careful perusal of their records the Applicant ascertained that the Show Cause Notice in C. No. VIII/23/590/2006ACC(BRC), dated 8-1-2007 was not served on them. To be abundantly cautious, the Applicant sent a letter dated 20-3-2013 to the Respondent asking for copies of the following documents : 1. SCN C. No. VIII/23/590/2006ACC(BRC), dated 8-1-2007 2. PH intimation letter 3. Envelope which was returned as left 4. Copy of PH intimation displayed in the notice board. Only two documents viz., photocopy of the above Show Cause Notice and photocopy of the PH intimation, were handed over to the Applicant. But the copies of the other documents were not furnished to the Applicant till date by the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-2009, either BRC or the Chartered Accountant s Certificate is sufficient proof for realization of the export proceeds. But without considering the clarification issued by the CBEC vide the above circular, the lower Appellate Authority has passed the impugned order as if BRC is the only proof realization of export proceeds and thus clearly overruled the CBEC Circular, which is not permissible in law. As the export proceeds have been realized, the impugned order is not sustainable in law. 4.4 It is submitted that in the impugned order, the lower Appellate Authority has relied on 2 case laws which are totally irrelevant to the case on hand. Those are pertaining to non-realization of export proceeds. Whereas in the case on hand, the export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant in terms of Section 117 of the said Act, Commissioner (Appeals) upheld the impugned Order-in-Original. Now, the applicant has filed this Revision Application on grounds mentioned in Para (4) above. 8. Government notes that in this case the demand of already availed drawback was confirmed since the applicant failed to submit proof of realization of foreign exchange (Bank Realization Certificates) within the stipulated time limit. The applicant contended that they have submitted the Chartered Accountant Certificate which duly certify that export proceeds in impugned cases have been received and the same is in accordance with the CBEC Circular No. 5/2009-Cus., dated 2-2-2009. In view of rival contention, Government now proceeds to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed to recover the amount of drawback paid to the claimant. 3. Hitherto, the action to recover drawback was being taken on the basis of Export Outstanding Statement (XOS) received from RBI. The XOS is a consolidated half-yearly Statement giving details of all export Bills outstanding beyond the period prescribed for realization within 15 days from the dose of the half year i.e. June/December. However, following the issuance of RBI Circular No. 61, dated 31-1-2004 dispensing with submission of declarations for export of goods of value not exceeding US$ 25,000, it is observed that a large number of the export consignments presently fall outside the purview of monitoring mechanism through XOS inasmuch as the shipment details of goods val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limit including the extended time, if any, allowed by the authorized dealer/RBI on a 6 monthly basis. Such certificates are to be forwarded before 7th day of January July in respect of exports, which become due for realization in the previous 6 months in terms of Para 5(d) of the above circular. The said circular in terms of Para 7 has been applied retrospectively only in respect of all the drawback shipping bills having LEO dates from 1-1-2004 to 31-12-2007 (separately for each month) period was required to be submitted within 4 months from issue of the circular. In the present case, Government finds that the goods were exported in year 2002, while Chartered Accountant s Certificate dated 10-5-2013 pertains to year 2013 i.e. after alm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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