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2011 (2) TMI 693 - CGOVT - CustomsDuty Drawback - Assessee claimed benefit of exemption notification at the time of import - he paid differential duty later after receipt of letter from the superintendent - on re-export of such goods assessee claimed duty drawback - department denied the claim of duty drawback on the ground that payment of differential duty subsequent to Department’s letter dated 27-12-2007 cannot be termed as duty for the purpose of Section 74 of the Act - Commissioner (Appeals) allowed claim of duty drawback - held that:- Here Government finds nothing wrong legally or other wise in Respondent party’s claim of re-export duty-Drawback under Notification No. 19-Cus., dated 6-2-1965 (as amended) of Section 74(2) of the Customs Act, 1962. - Decided in favor of assessee. While drawing a distinction between a procedural condition of technical nature and a substantive condition in interpreting statute similar view was also propounded by the Apex Court in Mangalore Chemicals and Fertilizers Ltd. v. Dy. Commissioner (1991 -TMI - 42996 - SUPREME COURT OF INDIA). In fact, as regards Drawback rebate specifically, it is now a title law that the procedural infraction of Notifications, circulars, etc. are to be condoned if exports have really taken place, and the law is settled now that substantive benefit cannot be denied for procedural lapses.
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