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2014 (12) TMI 770 - CGOVT - CustomsDuty drawback claim - Failure to produce Cenvat credit non-availment certificate - Since the applicant failed to reply the query within 15 days, claim was made zero and the applicants were asked to file supplementary claims with relevant documents - Supplementary claims rejected by the original authority as ‘time-barred’ - Held that:- The applicant as an exporter was duty bound to rectify deficiencies and reply to query as pointed out by the department and non-compliance of the same rendered their claim liable for rejection. The applicant themselves stated that claims filed in EDI system were zeroed vide the scroll number dated 1812/23-6-2009 and 1813/1-7-2009. So he cannot argue that the said claims are still pending. Applicant was aware of the rejection of claims and the supplementary claim was required to be filed under Rule 15 in time. Further, they admitted that they were advised by the department to file supplementary claim, which they filed only on 25-1-2011 i.e. after lapse of more than 18 months. As such, the supplementary claims filed after lapse of stipulated time limit of 3 months were rightly rejected as time-barred. It has been also pointed out by the department that the applicant by suppressing the fact that their earlier supplementary claims were already rejected, filed fresh supplementary claim on 7-5-2012. This action on the part of the applicant is an attempt of getting illegitimate export benefit which was already rejected. Keeping the whole facts in mind, Government finds that the applicant were rightly held ineligible for drawback claim by treating the supplementary claim as time-barred - Decided against assessee.
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