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2013 (5) TMI 791 - CGOVT - CustomsDenial of duty drawback claim - Denial on the ground that each company/SEZ Unit is a separate and distinct unit and therefore, M/s. Kariwala Industries Ltd. and M/s. Kariwala Green Bags cannot be treated as one and the same unit - Non maintenance of proper account showing accountal of goods procured from DTA unit - violation of Rules 34 and 22(ii) of SEZ Rules, 2006 - Held that:- Rule clearly stipulates that payment for supplies from DTA unit has to be made from foreign currency account of the SEZ unit. In this case, payment is made from current deposit account No. 51044001797 which is not a foreign currency account, as also clarified by AGM, RBI Kolkata, Foreign Exchange Department vide his letter No. Kol.FED. 312/20.65.001/11-12, dated 25-7-2011. As such the said mandatory condition of Rule 30(8) is not complied with this case. Commissioner (Appeals) has erred in ignoring the applicability of Rule 30(8) in this case. Government, therefore finds that this plea of the applicant is legally tenable. As such Government hold that impugned drawback claim were rightly rejected by the original authority for said violations. Reimbursement of duty in lieu of drawback against supply of goods by DTA supplier to SEZ developers, shall be admissible even if payment is made in Indian rupees. This proviso relates to reimbursement of duty scheme where DTA unit supplies goods to SEZ developers only. As such respondent has wrongly relied upon this Notification which has no application to instant case. - Decided in favour of Revenue.
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