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TMI Blog2018 (1) TMI 1450X X X X Extracts X X X X X X X X Extracts X X X X ..... licant has realised the sale proceeds well in time and as a result the applicant’s case is not covered under Rule 16/16A of Drawback Rules, 1995. While non-submission of CA certificate on six monthly basis as per C.B.E. & C. circular is certainly a lapse, it cannot be termed as violation of above Drawback Rules. For non-realisation of ₹ 2142.13 against shipping bill No. 546, the applicant has already deposited the drawback amount of ₹ 152/- along with interest of ₹ 80/- and its correctness has not been disputed by the Commissioner (Appeals) or even by the lower authority. The Government is of the clear view that drawback of duty has been correctly availed by the applicant in respect of above referred six shipping bills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest was initiated against the applicant in terms of Rule of 16/16A of Customs, Central Excise and Service Tax Drawback Rules, 1995, read with Section 75 of the Customs Act, 1962, and the same was confirmed by the Deputy Commissioner of Customs vide his order dated 2-6-2014. A penalty of ₹ 12,000/- was also imposed on applicant under Section 117 of Customs Act, 1962. Their appeal against the said order of the Deputy Commissioner was also rejected by the Commissioner (Appeals) vide above referred order dated 21-9-2015. Being aggrieved, the applicant has filed the Revision application with the Government mainly on the ground that they have already realised the sale proceeds against the above shipping bills, except ₹ 2142.13 agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te is in according to above circular . But, despite of accepting that sale proceeds are realised in time by the applicant, the Commissioner (Appeals) has still upheld the Deputy Commissioner s order and rejected the applicant s appeal merely because the CA certificate was not submitted on six monthly basis before 7th January and July in respect of export for which the dues were to be realised in previous six months. 5. From the above observation of Commissioner (Appeals) it is manifest that the applicant has realised the sale proceeds well in time and as a result the applicant s case is not covered under Rule 16/16A of Drawback Rules, 1995. While non-submission of CA certificate on six monthly basis as per C.B.E. C. circular is certain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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