1993 (5) TMI 39

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..... de in the revision application. The learned advocate also gave written submissions wherein it was averred that since drawback was claimed at "All Industry Rate", it was not necessary for them to substantiate their declaration (made on the shipping bill) regarding duty-paid structure of inputs used in the manufacture of exported goods because all such inputs were purchased from the market and are d .....

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..... rejected the appeal leading to filing of this revision application. 3. Govt., after carefully going through the case, note that in terms of Rule 11 ibid, a person claiming drawback has to give a declaration on the Shipping Bill to the effect that Customs and Central Excise duties have been paid on the exported goods or the inputs used in their manufacture. This is necessary because drawback by .....

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..... riginal Authority. Thus, prima facie, Government do not see any infirmity in the orders of the lower authority, in rejecting the applicants' drawback claim as they, by their own act, had failed to supply the necessary information sought by the lower authority. Even at the revisionary stage, they have expressed their inability to do so. The case laws cited by them are also not relevant to the prese .....

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