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TMI Blog2016 (6) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... correct perspective - the application for fixation of brand rate in the present case needs to be considered by condoning the delay. Rejection also on the ground that failure to declare figure 9801 as an identifier in the Shipping Bill under Drawback details - Held that: - the Hon’ble High Court of Bombay on the very issue in the case of Alfa Laval (India) Ltd. Versus Union of Inida [2014 (9) TMI 145 - BOMBAY HIGH COURT] has held that the C.B.E. & C. while clarifying the Rules, cannot impose limitations/restrictions thereon, which are clearly not provided for in the Rules, and accordingly, has the effect of whittling down the Rules, and that in the grab of clarification, the C.B.E. & C. cannot incorporate a restriction/limitation which di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ured from domestic market by paying excise duty and no Cenvat was availed on them. 4. Export of Air Conditioners has been covered by All Industry Rate of Drawback Schedule, wherein a drawback rate has been prescribed @1.9% in both cases where Cenvat facility has been availed and where Cenvat facility has not been availed. As per Note 7 of the Notes and Conditions issued from time to time to the drawback Schedule, the rate of drawback where Cenvat facility has been availed means that the rate pertains to Customs portion and where Cenvat facility has not been availed means that the rate pertains to total drawback (Customs, Central Excise and Service Tax component put together). It has been further provided that if the rate indicated is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 22.01.2016 against point no.3(i) and (ii), it is found that the Appellant is not eligible to claim Duty Drawback as the Appellant has failed to comply with the procedures laid down in the Drawback Rules read with provisions of Notfn. No.110/2014- Customs (NT) dated 17.11.2014 and Circular No.13/2014-Customs Dated 17.11.2014. 7. On condonation of delay, it is found that the issue is covered by the decision of the Tribunal in the case of Amber Distilleries Ltd. Vs. CCE Thane-I-2016(337) E.L.T. 602 (Tri.-Mumbai). Wherein it has been held that drawback being beneficial legislation need consideration in broader perspective and not in narrow compass and provision for condonation of delay up to 12 months in not filing brand rate appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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