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2018 (4) TMI 1188 - AT - CustomsDuty Drawback - fixation of brand rate - retrospective application of the beneficial circular - original authority took a view that the brand rate cannot be available to the respondents as the applications have been filed beyond the prescribed period - Held that: - the original authority, while noting that the appellants had only produced the original commercial invoices for verification however, since they have not produced the related excise invoices, it has been concluded that the relevant documents have not been produced. Only failure to produce the excise invoices and instead producing only the commercial invoices should not be a mere reason for concluding that the documents have not been produced, especially when there are other ways to verify whether duty liabilities have indeed been suffered by the respondents as claimed. Appeal dismissed - decided against Revenue.
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