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2011 (2) TMI 680 - KARNATAKA HIGH COURTDuty Drawback - export by 100% EOU - whether the Customs Notification No. 67/1998 read with circular of even number and customs notification No. 74/1999 read with circular of even number, would come in the way of an assessee like the respondent - a DTA unit - from claiming the benefit of duty drawback available to a domestic exporter in terms of the provisions of 75 of the Act. - Held that:- when the notifications read with the Rules and the Section expressly deny the benefit of duty drawback in certain situations and in respect of certain goods, there is no question of the benefit being claimed or extended in contravention with the statutory provisions and the statutory notification, more so when the language of the notifications, rules and the section is clear, emphatic and unambiguous. - Tribunal was not right in allowing the appeals of the assessee and awarding duty drawback as per all industry rate against the provision of Notification Nos. 67/1998 and 74/1999. Penalty - we have no doubt in our mind that the conduct of the assessee constitutes a clear suppression or misdeclaration to make gain which was otherwise not enabled under the statutory provisions and therefore the necessary consequences inevitably befalls. We find that the adjudicating authority was fully justified in invoking penalty provisions and there was absolutely no scope or reason for the tribunal to reverse this finding.
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