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2022 (9) TMI 958 - HC - CustomsMaintainability of petitioner's appeal - statutory pre-deposit has not been remitted as required, in terms of Section 129E of the Customs Act, 1962 - Duty Drawback claim - scope of the terms 'rebate of duty' and 'duty' - HELD THAT:- There is no merit in the distinction that is sought to be made by the petitioner between the concepts of ‘duty’ and ‘drawback’ since what the petitioner/assessee is permitted to draw-back is the duty paid by it on certain inputs, subject to the satisfaction of certain conditions - the benefit of drawback is granted if the assessee in question satisfies the condition imposed, including receipt of the sales proceeds within a stipulated period. The argument that there is a distinction between 'rebate of duty' and 'duty' and that, legally and functionally the two expressions refer to two different concepts is also misconceived as a rebate is nothing but a refund of duty and the nature of both remains the same. In fact, in Circular No.993/17/20140CS dated 05.01.2015, the Central Board of Excise & Customs, New Delhi has clarified the position that drawback is a refund of duty on goods exported. In fine, the rejection of the petitioner's appeal for want of compliance with the condition under Section 129E is well founded. Petition dismissed.
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