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2012 (8) TMI 894 - CGOVT - CustomsDenial of request of fixation of Brand Rate of Drawback - applicant had made the relevant exports by classifying the goods under category “A” of relevant entry Drawback schedule of All Industry Rate - Held that:- it is noted that the applicant exporters had indeed filed their drawback claims under relevant All Industry Rate Drawback schedule entry of category ‘A’ which on verification found was inadmissible because of Cenvat Credit facilities as discussed above. Now, the applicant by terming the same as an inadvertent error and wants to change the same into a claim of fixation of Brand Rate of Basic Customs Duty. It is now noted that the lower authorities have objected to it in absence of any authorized legal amendment to the filed EDI system AIR-DBK Shipping Bills. Government also notes that neither the above amendment nor any specific relaxation thereof under Rule 17 of the above DBK Rules, 1995 is on record before this authority. Rather for such subject matters for fixation of Brand Rate under Rule 7(1) of the Drawback Rules, 1995 after exporter avails All Industry Rate Drawback under Rule 3 by virtue of his declaration on the shipping bill to avail AIR of drawback. When provisions are stipulated for doing a particular act in a specific manner then it would mean that any deviation therefrom is not permitted at all and it should be performed in that manner itself as per Rules. - sufficient cause of action stands completed on the basis of all the submitted documents by the applicant, thus the same nowhere contravenes the principles of natural justice. The applicant has been heard by Commissioner (Appeals) and the submission made by him are duly considered. So there is no merits in his pleadings. Government finds itself in conformity with the views of Commissioner (Appeals) herein as there is no legal infirmity in the said order. - Decision in the case of M/s. ITC Ltd. v. CCE, Delhi [2004 (9) TMI 103 - SUPREME COURT OF INDIA] relied upon - Decided against assessee.
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