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2021 (5) TMI 642 - CESTAT MUMBAICondonation of delay in filing claims for fixation of ‘brand rate’ - precluded from sanction of ‘duty drawback’ on exports effected in four quarters between July 2017 and June 2018 - competent authority deprived the exporter of opportunity to rebut the grounds of refusal by not placing them on notice - HELD THAT:- Doubtlessly, several amendments were brought about in the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 vide notification no. 49/2010-Cus(NT) dated 17th June 2010 for liberalizing the procedure for fixation of ‘brand rates’ in sanctioning ‘drawback’ on exported goods. Particularly, the Commissioner of Customs approached the disposal of applications of the appellant with rigidity that is not in consonance with intent of reimbursement mechanism enshrined in the statute and is, effectively, a binding obligation upon the designated instrument of the State - Furthermore, the competent authority deprived the exporter of opportunity to rebut the grounds of refusal by not placing them on notice of such intent. The generality of the reasons adduced reflect failure to consider each of the claims for identification of the impediment that the elapse of time yoked the ascertainment of entitlement with. There is no justification for refusal to condone the delay in each application which must be returned for reconsideration of the claims from inception. The revised provisions provide for compartmentalization of authority to condone; the Commissioner of Customs is enabled to intervene only beyond the competence vested in the Assistant/Deputy Commissioner with corresponding fees prescribed in the said Rules - Appeal disposed off.
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