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TMI Blog1991 (2) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by Collector of Customs (Appeals), Bombay wherein Collector (Appeals) upheld the order of Assistant Collector in rejecting 40 claims of drawback by applicants in respect of exports effected during June, 1987 to Sept., 1987. The party in their Revision Application stated that : "Prior to 1st June, 1986 the rates of duty drawback in respect of cotton fabrics embroidered with viscose yarn was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered cotton fabrics was restored with effect from 25-4-1988 vide Public Notice No. Drawback/PN-6/88 dated 25-4-1988, fixing the duty drawback @ 4% on f.o.b. value. However, the duty drawback on cotton embroidered fabrics for the period 1-6-1986 to 24-4-1988 was left unresolved till date." 2. In the personal hearing held on 7-1-1991, Shri Chandrakant H. Sanghavi representing the applicant reiter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... embroidered fabrics in the Drawback Schedule during the relevant period the fact remains that there was no drawback admissible as per the Government notifications on the said goods. In that sense there was no substantive provision to sanction drawback on the embroidered fabrics during the relevant period. Therefore, Rule 15 is of little help to the party. 4. In view of the above discussions the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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