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2013 (10) TMI 1307 - CGOVT - CustomsDenial of duty drawback claim - fixation of brand rate - department returned the application stating that the applicants are required to file application before proper authority i.e. Development Commissioner, SEZ - Bar of limitation - Held that:- Initially the applicant filed application for fixation of brand rate on 13-6-2006 with reference to Shipping Bill No. 4226170 which was given LEO on 27-4-2006 i.e. within 60 days time from date of LEO as stipulated in above said Board’s Circular dated 6-3-2003. The said application was returned by the jurisdictional Customs authority by stating that Development Commissioner is proper authority for claiming drawback in their case. After receipt of decision in the matter of Development Commissioner, it was finally settled that jurisdictional Customs authority, who initially returned the drawback application are proper authority for filing such applications. The applicant, thereafter, filed drawback application again on 21-9-2007, which was rejected by the original authority on the ground of time limitation. - applicant initially filed rebate claim within stipulated 60 days. Hence, the applicant cannot be faulted for subsequent late submission of application after getting the clarification regarding proper authority on pursuance of department only. - Decided in favour of assessee.
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