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2013 (7) TMI 607 - CGOVT - CustomsDuty Drawback - assessee manufacture & export of Industrial Boilers & Vapour Absorption Chillers of various Models and Capacities for Industrial use on turnkey basis - the products were huge in size these were shipped in various lots considering the convenience of transportation, requirement on site & part shipments duty drawback application was made - Held that:- the assessee was entitled for getting brand rate of Drawback fixed under Rule 7(1) of Drawback Rules, 1995 subject to compliance of revenue safeguards as stated - plain reading of said circular makes it clear that brand rate of drawback would also be admissible for the goods exported in CKD/SKD/ unassembled condition even if the All Industry Rate of Drawback is also there subject to certain revenue safeguards stated in the circular - no reason to deny when C.B.E. & C. Circular allows the same court relied upon Cummins (India) Ltd. v. CC, Pune (2012 (6) TMI 432 - CESTAT, Mumbai). purpose of drawback - Purpose of drawback was to relieve the burden of taxes on the export goods and to make our exports competitive in the international market - If this policy objective is to be achieved, then the Department has to interpret and implement the rules in a meaningful way so that the exporter gets the maximum benefit eligible as prescribed under the law - Adjudicating authority should have considered the claim made by assessee under Rule 7 if they had satisfied the eligibility M/s. Suksha International v. UOI (1989 (1) TMI 316 - SUPREME COURT) - interpretations of unduly restricting substantial export benefit which otherwise is due as per policy of government should be avoided revision decided in favour of assessee.
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