9911796707
TMI Blog2022 (11) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020, prior to the amendment, is read down. Consequentially, paragraph no. 7.06(b) of the HBP 2015-2020, prior to the amendment, is also read down - the respondents are directed to accept and allow the claims of the petitioner, whereby duty drawback of the customs component on supplies made by the Domestic Tariff Area (DTA) unit to the petitioner in the category of recipient of goods is made under Column B of All Industry Rate, without insisting on actual duty-paid documents. The writ petition is disposed off. - W.P.(C) 1645/2019 - - - Dated:- 10-10-2022 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE TARA VITASTA GANJU Petitioner Through: Mr R.K. Varma and Mr D.K. Singh, Advs. Respondents Through: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Duty Drawback Schedule. However, in such cases, Basic Customs Duty paid can be claimed as Brand Rate of Duty Drawback based upon submission of documents evidencing actual payment of duties. 2.2. We may note that in the interregnum, paragraph 7.06 of FTP 2015-2020 has been amended various times, with the latest amendment having been carried out via Notification No. 28/2015-2020, dated 31.10.2019. This amendment was given retrospective effect i.e., from 05.12.2017. 2.3. Paragraph 7.06 of the FTP 2015-2020, as it stands today, reads thus: 7.06 Conditions for refund of deemed export drawback Supplies will be eligible for deemed export drawback as per para 7.03 (b) of FTP, as under: Refund of drawback on the inputs used in man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the HBP 2015-2020, prior to the amendment, is also read down. (ii) The respondents are directed to accept and allow the claims of the petitioner, whereby duty drawback of the customs component on supplies made by the Domestic Tariff Area (DTA) unit to the petitioner in the category of recipient of goods is made under Column B of All Industry Rate, without insisting on actual duty-paid documents. The petitioner will, however, place on record, a suitable disclaimer, made by the DTA unit, that it has not claimed duty drawback on the customs component, concerning the supplies in issue. (iii) Since Mr R.K. Varma, who appears on behalf of the petitioner, says that damages, in the shape of interest are not claimed, no directions are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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