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2012 (10) TMI 986 - CGOVT - CustomsRejection of request of fixation of Brand Rate of Drawback - Held that:- Legal provisions of the applicable statute clearly debars respondent case herein because the said amendment in Rule 30(8) is applicable only to the cases of supply to a SEZ developers who was provided limited/temporary relief at that time. Therefore in this background that above relief was provided for SEZ developers only which cannot be stretched so as to be made applicable to all the suppliers to SEZ Units also. - Respondent herein was bound to receive payments of stated exports i.e. supplies to a SEZ Unit in freely convertible foreign exchange only and not in Indian rupees. Any other provisions/procedure of reimbursement of any benefits cannot override the above statutory provisions of applicable Rules. Government therefore set aside the impugned Order-in-Appeal for not being legal & proper and restores the impugned Order-in-Original. - Decided in favour of assessee.
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