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2015 (9) TMI 1073 - AT - CustomsExcess Drawback Rebate – Bona-fide Mistake – Appellant claimed higher drawback amount under provision of notification 36/2005-Cus, as appellant had declared rate under column for no Cenvat credit whereas in other document he declared he used Cenvat credit – Differential amount of said drawback was paid back by appellant – However vide impugned order appellants goods were confiscated, redemption fines and penalties were imposed – Held that:- appellant admittedly paid back Drawback amount before issuance of show cause notice – Appellant have correctly declared that they were availing facility of Cenvat credit – This shows that it was case of bona fide mistake occurred in declaring Drawback under column ‘A’ of Drawback Schedule, for this reason Section 113(ii) was not invokable – Goods on which excess Drawback was sanctioned were exported and not available for confiscation –Settled legal position that goods which were not physically available for confiscation redemption fine cannot be demanded – Confiscation and redemption fines hereby set aside, however demand of differential amount of Drawback and interest thereupon maintained - Decided partially in favour of Assesse.
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