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2013 (9) TMI 999 - CGOVT - CustomsRecovery of already sanctioned drawback - benefit of C.B.E. & C. Circular No. 35/2010, dated 17-9-2010 - Held that:- It is clearly stipulated in the clarification that present Notification 84/2010-Cus. (N.T.), dated 17-9-2010 provides that customs component of AIR Drawback shall be available even if the rebate of excise duty paid on raw materials under Rule 18 or if such raw materials were procured with payments of duty under Rule 19(2). This facility was not available in earlier notification issued prior to Notfn. No. 84/2010-Cus. (N.T.), dated 17-9-2010 which is effective from 20-9-2010. So, it cannot be made applicable to export made prior to 20-9-2010. Government therefore holds that Commissioner (Appeals) has erred in making the said notification and circular applicable to export made prior to 20-9-2010. As such, the duty drawback benefit is not admissible in the instant case. Original authority had rightly ordered for recovery of said duty drawback amount along with interest. Respondent had concealed the fact of procuring raw materials duty free under Rule 19(2). Therefore they are liable to penal action and Government agrees with the findings of original authority to this extent. Keeping in view the overall circumstances of the case the ends of justice will be met by imposing penalty under Section 114(iii)/114AAA of Customs Act, 1962. - Decided against assessee.
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