9911796707
TMI Blog2018 (2) TMI 1842X X X X Extracts X X X X X X X X Extracts X X X X ..... ack in this case is not covered under C.B.E. & C. Circular No. 43/2007-Cus., dated 5-12-2007. The eligibility of drawback of duty against any export of goods by a DTA Unit to a SEZ unit is governed by Section 26(d) of the SEZ Act, 2005, Rule, 30(5) and Rule, 30(8) of the SEZ Rules, 2006 which are referred to in the C.B.E. & C’ s above mentioned circular. Rule, 30(8) of the SEZ Rules specifically provides that the drawback against supply of goods by DTA supplier shall be admissible provided payment for the supply are made from the foreign currency account of the SEZ Unit. Thus, to be eligible for claiming drawback of duty, it is imperative that the payment in foreign currency should be received by the DTA Unit from the SEZ Unit only. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07-Cus., dated 5-12-2007 the duty drawback is admissible to them. 4. Three personal hearings were offered on 24-11-2017, 14-12-2017 and 5-1-2018. While the jurisdictional Assistant Commissioner, Shri S.K. Srivastava availed hearing on 24-11-2017 itself, the advocates of the applicant sought adjournment of the hearing each time by citing different reason from which it is implied that the applicant is not interested in availing personal hearing in this case. Hence this case is taken up for decision on the basis of the Revision Application and other available case records. 5. On examination of the Revision Application, it is noticed at the outset that the application has been filed in form EA-8 with reference to Rule 9 of the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0(8) of the SEZ Rules, 2006 which are referred to in the C.B.E. C s above mentioned circular. Rule, 30(8) of the SEZ Rules specifically provides that the drawback against supply of goods by DTA supplier shall be admissible provided payment for the supply are made from the foreign currency account of the SEZ Unit. Thus, to be eligible for claiming drawback of duty, it is imperative that the payment in foreign currency should be received by the DTA Unit from the SEZ Unit only. In the above referred C.B.E. C. Circular also it is nowhere stated that drawback of duty can be granted even when the payment for the supply is not received from the foreign currency account of the SEZ unit. Undeniably this condition is not satisfied in the case an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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