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2017 (9) TMI 1368 - CESTAT CHENNAIDrawback - Fixation of brand rate - simultaneous availment of both DEPB and Draw back on the exported product - right to appeal - non-speaking order - Held that: - merely because the department chooses to issue a letter denying the benefit instead of issuing a SCN and passing an adjudication order, the appellant cannot be prevented from exerting his right to appeal against such decision - similar issue decided in the case of BHAGWATI GASES LTD. Versus COMMISSIONER OF C. EX., JAIPUR-I [2008 (1) TMI 712 - CESTAT, NEW DELHI], where appeal against the letter of the Superintendent of Central Excise to the effect that suo motu Modvat credit transferred by the appellants was inadmissible, was held to be maintainable. Circular No. 39/2001-Cus. dated 06.07.2001 would allow drawback only based on documents evidencing payment of excise duty on the inputs used in the body portion and not the adhoc rate of 7% fixed by the MOF itself for the product in question under export, considering its peculiarity and other reasons. MOF having clarified about the eligibility of duty drawback vide their letter dated 10.11.2006, the appellants presume that there is no ambiguity on the point that there is no double claim or benefit or the same export product. The appellants seek a chance to make their submission on merits as to how they are entitled for the adhoc rate of 7% drawback fixed by the MOF vide their Circular dated 1988 and also that there is no double benefit of DEPB and Drawback for the same export product ie., body portion contained in fully built vehicle. Matter remanded to the Commissioner of Customs, directing him to give reasonable opportunity for furnishing evidence and for personal hearing - appeal allowed by way of remand.
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