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2013 (7) TMI 161 - CGOVT - CustomsRebate Claim u/s 75 of the Customs Act – goods are re-exported after re-packing and re-labelling - before exporting the said imported input, they had removed the original packing and labels of the foreign country and relabelled and affixed the said input with their factory’s name and address and exported the same goods under claim of rebate under Rule 18 of the Central Excise Rules, 2002 on payment of Central Excise duty and education cess. - Held that:- Assessee removed original packing and relabelled the goods without making any value addition. So drawback claim under Section 75 of Customs Act denied. However, applicant could have re-exported the goods under Section 74 and availed drawback benefit subject to compliance of provisions of Section 74 - matter should be considered and proceeded in the light of Hon’ble Supreme Court’s observations in the case of M/s. ITC Ltd. v. CCE [2004 (9) TMI 103 - SUPREME COURT OF INDIA] that the simple and plain reading of statute may be strictly construed without any intendment and any liberal interpretation - Further, Hon’ble Supreme Court in case of M/s. Indian Aluminium Co. [1991 (9) TMI 162 - SUPREME COURT OF INDIA] and Hon’ble Tribunal in case of M/s. Avis Electronics have conclusively opined that when provisions are stipulated for doing a particular act in a specific manner then it would mean that any deviation therefrom are not permitted at all and it should be performed in that manner itself as per Rules. - Decided against the Assessee.
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