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2018 (7) TMI 1298 - AT - CustomsDuty Drawback - Brand rate - non-fixation of brand rate of duty drawback for export of electricity to Special Economic Zone (SEZ) - the Commissioner held that the appellant has received consideration for supply of power in Indian Rupees and not in foreign exchange, thus drawback is not applicable to the appellant - Held that:- In this case Ld. Commissioner has to pass an appropriate order following the decision of the Hon’ble Supreme Court regarding binding nature of departmental circulars as mentioned in paragraph -3 and also following the case of Hindustan Zinc Ltd. vs. UOI [2016 (10) TMI 819 - RAJASTHAN HIGH COURT] wherein it is held that the assessee was eligible for the drawback benefit in respect of electrical energy - Brand rate fixation for electrical energy and clean energy cess exported to SEZ is permissible. The Ld. Commissioner directed to pass an appropriate order taking into consideration of the above findings and fix the brand rate with respect to electricity and clean energy cess within 3 months from the date of receipt of the order - appeal allowed by way of remand.
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