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2016 (6) TMI 1205 - AT - CustomsDuty drawback - rejection of application for fixation of brand rate of drawback - Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 - delay in filing application - Held that: - the issue is covered by the decision of the Tribunal in the case of Amber Distilleries Ltd. Vs. CCE Thane-I [2016 (4) TMI 1197 - CESTAT MUMBAI], wherein it has been held that drawback being beneficial legislation need consideration in broader perspective and not in narrow compass and provision for condonation of delay up to 12 months in not filing brand rate application within three months, requires to be implemented in correct perspective - the application for fixation of brand rate in the present case needs to be considered by condoning the delay. Rejection also on the ground that failure to declare figure 9801 as an identifier in the Shipping Bill under Drawback details - Held that: - the Hon’ble High Court of Bombay on the very issue in the case of Alfa Laval (India) Ltd. Versus Union of Inida [2014 (9) TMI 145 - BOMBAY HIGH COURT] has held that the C.B.E. & C. while clarifying the Rules, cannot impose limitations/restrictions thereon, which are clearly not provided for in the Rules, and accordingly, has the effect of whittling down the Rules, and that in the grab of clarification, the C.B.E. & C. cannot incorporate a restriction/limitation which did not find a place in the Rules - there is no bar to claim brand rate even if AIR has been claimed. Matter is remanded to the original authority for fresh consideration - appeal allowed by way of remand.
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