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2010 (2) TMI 334 - HC - CustomsDrawback- The petitioner claims that it is entitled for refund/rebate of the amount corresponding to the duties both customs and excise suffered or leviable on the inputs that go into the manufacture of the exported products. The petitioner made an application on 30th December, 2003 to the Respondent No. 2. Director General of Foreign Trade (‘DGFT’) for fixation of the rate of duty drawback on “sesame seeds deemed export” under para 8.3(b) of the EXIM Policy 2002-07. Clause 8.3(b) of the EXIM Policy provides that the deemed exports draw back shall be eligible for deemed export duty drawback. Revenue contending that goods not suffered customs or excise duty and drawback sanctioned liable for recovery. Held that- veracity of disclaimer certificate doubtful. Shifting of stand to change basis of claim not possible. Plea on promissory estoppel not acceptable as there is no estoppel against illegality. Coercive steps to recover wrongly released drawback, sustainable. Petition dismissed.
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