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2012 (9) TMI 455 - GOVERNMENT OF INDIADemand of excess paid drawback – applicant initially filed claim for drawback as per brand rate fixed by the LTU, Bangalore, which was sanctioned by the original authority - Subsequently the LTU, Bangalore revised/refixed brand rate of drawback in case of the applicant – Held that:- Once the brand rate is revised by the proper authority; the original authority i.e. drawback sanctioning authority was required to take consequential action w.r.t. revision of brand rate. As such, the Drawback sanctioning authority was right in demanding excess paid drawback in terms of Rule 16 of Drawback Rules, 1998. Decision in M/s. Indian DyeStuff Industries Ltd. v. UOI (2002 (2) TMI 132 - HIGH COURT OF BOMBAY) followed.
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