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2013 (7) TMI 644 - GOVERNMENT OF INDIAFixation of duty drawback - Held that:- Commissioner (Appeals) has rightly denied the fixation of drawback - The exemption contained in the Notification being absolute/unconditional - manufacturer had no option to pay duty on said exempted goods in terms of the provisions of Section 5A(1A) of Central Excise Act - no condition was provided under column (5) of the Notification - the exemption is available to all goods captively consumed – the rules stipulates that rebate of duty chargeable on said materials was to be given a drawback - In case the duty was not chargeable, the question of drawback does not arise - assessee had no option to pay duty on aggregates/materials used in the manufacture of tractors exported - assessee's entitlement of duty drawback on the inputs used in the tractors exported under DEPB-cum-Drawback Shipping Bills - Government notes that such availment were governed by Board’s Circular No. 39/2001-Cus. – brand rate of drawback was available on excise duty paid on indigenous inputs only if such inputs are not specified in relevant SION. Brand rate in duty paid - assessee was claiming brand rate on duty paid on indigenous inputs which are specified in SION norms – Held that:- the claim was not admissible in view of provisions of Circular No. 39/2001-Cus. – assessee’s reliance upon relevant export-import Policy was not tenable on the ground that no provision in the said Policy categorically provides for exemption from conditions for eligibility of drawback in terms of circular No. 39/2001-Cus - brand rate of drawback is available for duty paid on indigenously procured inputs provided such inputs are not specified in SION - the inputs on which brand rate was being claimed are specified in SION, as such, rendered the assessee ineligible for brand rate of drawback in terms of Board’s Circular No. 27/2001-Cus. Brand rate of Duty paid under protest – the claim of duty paid under protest had been rejected - rejection of brand rate of duty paid under protest on inputs by input supplier - Government notes that the original authority had clearly held that in absence of non-mentioning of reason of payment of duty under protest in their Drawback claims and in absence of any certificate indicating that refund of duty had not been claimed by input supplier - assessee failed to give any categorical reasons contradicting findings of original authority their eligibility of the claim does not sustain - decided against the assessee.
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