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2015 (10) TMI 2085 - HC - CustomsRecovery of drawback duty under Rule 16 of Drawback Rules – IC Engines exported - Petitioner contends that claims were under Rule 6(1)(a) and All Industry Rates of drawback for products under heading 8408 are not fixed – Goods if not eligible for drawback; order in original should not have been confirmed and authorities have erred in law - Held That:- Respondent assessee made a statement that no All Industry Rate of drawback fixed or existing - Merely making one statement in application filed under Rule 6 will not mean that drawback amount was erroneously granted; no amount should be demanded - Order of revisional authority cannot be termed as perverse or vitiated by any error of law; no material irregularity which could be termed as resulting in manifest injustice – Decided against the Revenue.
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