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2014 (1) TMI 63 - GOVERNMENT OF INDIARejection of drawback claim - Bar of limitation - Applicability of clause 3(d)(ii) of CBEC Circular No. 14/2003, dated 6-3-2003 - Held that:- applicable circular nowhere excludes the status of validity of Brand Rate Letters in respect of Shipping Bill or otherwise and the restriction of one year is a binding for all kinds of Brand Rate Letters except in a case when Brand Rate is calculated by taking into account All Industry Rate of Drawback admissible for any of the input which is not the subject matter herein. Further, Government does not find any “legality” so as to override and negate the above applicable Statute. The applicant in his grounds is either trying to circumvent the exact status of impugned claims or is citing examples/cases which are not directly/mandatorily applicable for the case matter and proceedings herein - Revision dismissed.
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