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2010 (12) TMI 730 - GUJARAT HIGH COURTDuty drawback - Notification No. 27/2002-Cus., dated 1st March, 2002 - On a plain reading of sub-rule (1) of Rule 5 of the Rules, it is apparent that what is required under the said rule is that a claim for drawback under the Rules should be filed in the form at Annexure II within three months from the date on which an order permitting clearance and loading of goods for exportation under Section 51 is made by proper officer of customs where the exporter challenges the order made by the proper officer, he would not be in a position to file a claim within the period prescribed under sub-rule (1) of Rule 5 of the Rules in which case, if he ultimately succeeds in appeal, his claim would become timebarred. - the present case is a case where a claim for drawback had been filed pursuant to an order made by the proper officer as contemplated under sub-rule (1) of Rule 5 and not pursuant to an order made by an appellate authority as contemplated under sub-rule (5) of Rule 5 of the Rules - in the absence of any stay order having been obtained, it is not permissible for the respondent No. 5 to withhold the drawback claim of the petitioner on the ground that a revision application has been filed against the order of Commissioner (Appeals) - Petition is allowed
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