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2014 (11) TMI 365 - CESTAT MUMBAIDuty drawback claim - Wrong application of claim - Held that:- In this case duty drawback claim has been rejected only on the premise that instead of applying under Rule 7 of duty drawback claim Rules, they have applied under Rule 6. The similar issue came up before this Tribunal in the case of Cummins (India) Ltd. Vs. Commissioner of Customs, Pune reported in [2012 (6) TMI 432 - CESTAT, Mumbai] wherein this Tribunal has remanded the matter back to the adjudicating authority to consider the application filed under Rule 6 by the appellant under Rule 7 of the said Rules. Therefore, following the decision of this Tribunal, we remand the matter back to the adjudicating authority to consider the applications filed by the appellant under Rule 7 instead Rule 6 of the said Rules and sanction their eligible duty drawback claims. - Decided in favour of assessee
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