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2015 (9) TMI 716 - CGOVT - CustomsFixation of Brand rate – Extension of drawback benefit to BCD – Adjudicating authority rejected applications for fixation of brand rate under Rule 6 of DBK Rules, 1995 observing that BCD on imported goods was not paid in cash but was debited in DEPB scrip treating it as exempted – Commissioner(A) decided case in favour respondent – Held that:- respondent’s application for fixation of brand rate was rejected by original authority while relied upon Board’s Notification No. 97/2009 -Cus., and Board’s Circular No. 41/2005-Cus. – As per notification entitlement of drawback is limited only up to additional duty leviable under Section 3 of Customs Tariff Act against amount debited in DEPB scrip – As such, said notification does not extend benefit of drawback of Basic Customs Duty (BCD) against debited DEPB scrip – Circular also does not speak about extension of drawback benefit to BCD paid through debit in DEPB scrip – Hence, it can be inferred that such benefit of drawback is not eligible for debit in DEPB against BCD – Therefore impugned order set-aside – Decided against revenue.
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