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2013 (3) TMI 325 - CGOVT - CustomsDrawback claims - Drawback claims rate schedule and supporting documents were not submitted - Dolomite & Iron Ore which are the main ingredients for the manufacture of the exported goods has been procured without payment of duty - Limit in filing the claim - Held that:- Drawback claims filed by the applicant appeared admissible as the respondent satisfies the provision of Rule 13. - The respondent had also claimed the drawback at all Industry rate as per Drawback Schedule and it was also established that the Triplicate copy of the Shipping Bill for export of goods under a claim for DBK shall be deemed to be a claim for drawback filed. - Also there is no provision in Drawback Schedule Notification to make difference between primary or secondary constituent inputs/material to consider drawback on final products as one to one co-relation is essentially not required. As per Rule 13 the date on which customs officer makes an order permitting clearance and loading of goods for exportation, itself is a claim of drawback and it does not prescribe any time-limit for filing drawback claim as contended by department. Revision application by the revenue rejected being devoid of merit. - Decided in favor of assessee.
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