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2010 (8) TMI 570 - CESTAT, MUMBAIDrawback - Supplementary claims - Limitation - The appellants submitted that they have filed the shipping bills under Rule 13 of the Drawback Rules, 1995 and as per Rule 13, Duty Drawback is to be sanctioned immediately when the same is put on EDI data - Instead of challenging the said assessment held by the Hon’ble Apex Court in the case of Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive) and Commissioner of Central Excise, Kanpur v. Flock (India) Pvt. Ltd., the appellants chose to file supplementary claim in form Annexure-III under Rule 15 and the Commissioner has dealt with that supplementary claim holding that as per Rule 15 of the said Rules, the claim is barred by limitation - The appellant has filed supplementary claim and the Commissioner has rejected their supplementary claim under Rule 15 - Hence, do not find any infirmity in the impugned order rejecting the claim as time-barred
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