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2013 (10) TMI 269 - AT - CustomsCENVAT Credit – Duty drawback - Revenue was of the view that for claiming All Industry Rate as claimed by the applicant, the goods should have been manufactured without availing the benefit of cenvat credit scheme – Held that:- The Board has decided to accept the recommendation of the Drawback Committee in this regard - merchant exporters who purchase goods from the local market for export shall henceforth be entitled to full rate of duty drawback (including the excise portion) - However, such merchant exporters shall have to declare at the time of export, the name and address of the trader from whom they have purchased the goods - They shall also have to declare that no rebate (input rebate and also the final product rebate) shall be taken against the Shipping bills under which they are exporting the goods - The merchant exporters who purchase goods from traders may therefore furnish the declaration, at the time of export, in the format annexed with this circular. - This is issued in supersession of para (vi) of Circular No. 64/98-Cus dated 01.09.1998. There was strong merit in the arguments of the Ld. AR inasmuch as we find that the restriction in condition 13 (i) of Notification 103/2008-Cus(N.T) is with reference to the goods manufactured and not with reference to the person who is claiming drawback - Further in the present situation, if the manufacturer was to export the goods and claim drawback he would not have been eligible to get the drawback (excepting the customs component) - However, considering that the customs component would have been available to the exporter we are not inclined to call for 100% pre-deposit of the amount confirmed - Considering the overall facts of the case and law applicable, applicants 1 and 2 was directed to make a pre-deposit of 50% of the drawback amounts demanded from each of them - Subject to such pre-deposit the balance dues arising from the order from these appellants and the other two appellants shall be waived for admission of the appeals and there shall be stay on collection of such dues during pendency of the appeals – Partial Stay granted.
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