1992 (3) TMI 91

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Customs (Appeals), Bombay. 2. An opportunity for personal hearing duly offered on 5-2-1992 was not availed of. Government accordingly proceed to decide the case on the basis of submissions on record. 3. In their written submissions, the petitioner Company have inter alia, contended that they are entitled to a higher rate of drawback based on brand-rate letter No. 601/1101/59/82-DBK (274 Misc.) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... based on the All Industry Rate which is lower than the brand-rate). Government, however, observe under Rule 13(1) that an exporter can file a supplementary claim for drawback only when he "finds that the amount of drawback paid to him is less than what he is entitled to on the basis of the amount paid or drawback determined by the Government". Thus it is clear that the exporter can be stimulated t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... air play and harmonious interpretation, the claim for supplementary drawback envisaged in Rule 13 of the Drawback Rules that in situations of the type referred to above proviso (II) would sub-serve proviso (III) and, therefore, in this case supplementary claims should be decided on the basis of the date of payment of the original drawback claim. Accordingly, Government order that such supplementar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X