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2016 (2) TMI 1065 - HC - CustomsDuty drawback - rejected as time barred on the ground that the petitioner had not complied with the requirements pointed out in the deficiency memo within the statutory period of six months provided in R. 5 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 - whether Rule 5(4)(a) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 is applicable to a claim for drawback only, under S. 74 of the Customs Act? - Held that: - Where the claimant has applied for drawback on re-export of duty paid goods only under S. 74 of the CA, 1962, the time bar under R. 5(4)(a) and (b) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 cannot be applied; but it can be pressed into service, where the claim is for interest on drawback under S. 75(A) of the CA, 1962. Where any claim for interest on drawback is returned to the claimant as incomplete in any material particulars or is without the documents specified, unless the requirements specified in deficiency memo are complied within thirty days from the date of receipt of deficiency memo, the same will not be treated as claim filed under sub-rule (1) of Rule 5 of the aforesaid Rules - claim is for drawback only under S. 74 and interest is not claimed. So, R. 5(4)(a) and (b) will not come into application; but the 5th respondent Revisional Authority went wrong by applying R. 5(4) and (b) of the above Rule. But the 5th respondent failed to appreciate the distinction between R. 74 and 75A in its correct perspective - petition allowed - decided in favor of petitioner.
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