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2016 (8) TMI 479 - CESTAT ALLAHABADExport incentive – drawback – section 75 of the Customs Act – all industry rate-2% of F.O.B. – enquiry - quantum of frozen meat exported – Slaughtering – upto 500 buffaloes a day approved from APEDA – Held that: - As per the registration certificate of APEDA, the slaughter permission approved was 500 animals or buffaloes per day whereas as per the processing capacity (170 MT per day of boneless buffalo frozen meat), the appellant could have utilized the meat of more than 500 buffaloes in view of its installed capacity. It is an admitted fact that the Pollution Control Board had not refused consent nor made any further suggestions for compliance to be made. Thus, there was deeming consent in favour of the appellant to slaughter and process more than 500 animals/buffaloes on the expiry of four months from the date of application being 26/9/11. In this view of the matter, we find that the whole case of the revenue is misconceived as the same is based on presumption that the appellant could not have processed more than 500 buffaloes per day in view of the Certificate of APEDA. There is no dispute that the slaughtering capacity has to be, prima-facie, approved by the State Pollution Control Board. section 50(2) of the Customs Act 1962 – contravention – inadmissible drawback – Held that: - there is no dispute of export of packing material along with the frozen meat. In this view of the matter, there is no irregularities in the drawback granted to the appellant pursuant to export of frozen meat for which, the remittance is admittedly been received in convertible foreign exchange - drawback on packing material allowed. The concerned authority is directed to immediately refund within a period of 45 days the amount of duty drawback deposited by the appellant in the course of investigation and/or recovered from the appellant with interest as per Rules. Appeal allowed.
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