9911796707
TMI Blog2024 (11) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... exports made during the year 99-2000. 2.1 Thereafter, a show cause notice dated 14.03.2012 was issued by the Commissioner of Customs and Central excise, indicating therein to reject the application filed by the assessee for the reasons inter alia that they had not furnished proof of duty paid inputs declared in DBK III and IIIA statements, they had calculated the yarn consumption for a particular export based on SION which is nothing but a mere arithmetical reverse calculation and not the actual quantity of duty, paid inputs, etc. 2.2 Assessee appears to have filed a detailed reply dated 26.11.2013 justifying its claim. Satisfied with the reply filed by assessee and considering the requirements of the procedural Law, the Commissioner per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion filed by the respondent were complete in all respects. Drawing reference to Rule 2(a) of DBK Rules 1995, ld. Advocate argued that the definition therein does not prescribe that the details of actual materials used must be necessarily provided, since according to him, all India rate of drawback is calculated on the basis of FOB value of the goods and not on the basis of actual inputs used. There is also no mandatory stipulation even in Rule 6 ibid insofar as the actual inputs used are concerned. Therefore, the insistence on the production of details pertaining to actual inputs is baseless. 5.2 He would also argue that it is practically not possible to arrive at the exact consumption of inputs used in the manufacture of export products s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantity of inputs required for the production of export goods which is enclosed, it was noticed that column 7 mentions about the gross quantity required. At para 15.02, the Original Authority records that from the working produced at the end of para 15.01, the gross quantity required was not on actual basis but has been calculated by reckoning the net weight of the exported fabrics as per SION norms. Drawback which is rebate of duty paid on excisable goods used in the manufacturer of export fabrics, term "used" refers to the actual quantity of goods used in the manufacture. The justification for this method adopted by the respondent has also been reproduced at para 15.03 and thereafter, the Original Authority observes that there was suffic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of Denim and the non-export of its manufactured products. 7.4 There is no denial of the fact that the eligible brand rate is calculated based on the quantity of fabrics exported and the consumption of yarn relevant to a specific quantity of fabrics exported is arrived by reverse calculation method based on the input output norms as envisaged in the SION and the calculation so made for fixing the brand rate of due drawback appears to have been certified by the field officers, and the claim was submitted after verification to the Drawback Directorate, New Delhi, as appearing in paragraph 15.10 of the impure order. Moreover, we find that the method adopted by the receipt, respondent appears to be consistent, which fact has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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