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1991 (2) TMI 113 - SC - CustomsWhether the appellant companies are entitled to full "draw back" of the customs duty which they had paid on the import of de-methyl-terephthalate (shortly referred to as `DMT') for manufacture of polyester staple fibre yarn? Held that:- It is true that the fixation of rates of drawback on the average basis indicated in Rule 3 could work hardship in individual cases. Provision for this contingency is made in Rule 7. The assessees' application was rightly treated as one made under this rule and they could, if at all seek relief only if their case fell within its terms. This rule, unfortunately, does not provide for relief in every case where an individual manufacturer has to pay customs and excise duty to a larger extent than that determined for his class of goods. Relief is restricted only to cases when the margin of difference is substantial and to the extent specified in the Rule 7. The High Court has discussed this point at length and demonstrated, by giving necessary figures, how the assessees' case does not fulfil the terms of the rule and this conclusion is not, in fact, challenged by the learned counsel for the appellants. The Government was, therefore, right in rejecting the appellants' request made under Section 7 of the Drawback Rules. Thus agreeing with the High Court that the order of the Central Government rejecting the assessees' application was well founded and cannot be interfered with. Appeal dismissed.
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