Home Case Index All Cases Customs Customs + CGOVT Customs - 2016 (7) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 416 - CGOVT - CustomsClaim of duty drawback on inputs - manufacture and export of various brands of liquor - The sanctioning authority disallowed drawback on the declared input molasses - According to the authority, (1) As per proviso (ii) to Rule 3 of the Drawback Rules, no drawback is allowable on the excisable materials in respect of which duties or taxes have not been paid and applicant have not provided evidence of direct duty payment on molasses. - (2) The applicants have been procuring Extra Neutral Alcohol (ENA) and not the molasses. Also no evidence of duty payment on ENA has been submitted. Held that:- in the present case the applicants have not furnished any such document in respect of their input molasses and have admitted that they have not even procured declared input i.e. molasses on which they had claimed duty drawback. The applicants had also claimed that duty drawback rate could have been computed on the incident of payment of duty on the ENA procured by them. Government notes that the ENA has not been declared as an input of the impugned goods by the applicants in their duty drawback application. The applicants have not produced any document evidencing payment of duty by them on the ENA. The applicant has contended that All Industry Rate of ENA be allowed to them as per Board's Circulars No. 19/2005-Cus dated 21.03.2005 and 83/2003-Cus dated 18.09.2003. It has been noted that Board's Circular No. 19/2005 clarifies that fixation of All Industry Rate of Duty Drawback is not to be probed by the field formations and the Circular No. 83/2003 is applicable to All Industry Rate of Duty Drawback brand rate fixation in respect of three finished products viz Leather Articles, Bicycle and Complete Bus. It also provides as a requirement the production of invoices confirming receipt of ENA indicating its local price and the consumption norms thereof. Therefore the contention of the applicant for allowing All Industry Rate of ENA to be allowed is not applicable. Revision application rejected - Decided against the applicant.
|