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2018 (1) TMI 1450 - CGOVT - CustomsRecovery of Duty Drawback - all Industry rates - export of “Cotton Made ups ITEM” - Rule 16/16A of the Drawback Rules - Held that:- On examination of Rule 16/16A of the Drawback Rules, the Government finds that drawback amount is recoverable only if the foreign proceeds for export of the goods has not been realised within six months from the export of the goods. But in this case it is noticed that the applicant has received the sale proceeds in time and the mistake on the part of the applicant is only that they did not submit C.A. certificate in time on six monthly basis as per C.B.E. & C. Circular No. 5/2009-Cus., dated 2-2-2009. The applicant has realised the sale proceeds well in time and as a result the applicant’s case is not covered under Rule 16/16A of Drawback Rules, 1995. While non-submission of CA certificate on six monthly basis as per C.B.E. & C. circular is certainly a lapse, it cannot be termed as violation of above Drawback Rules. For non-realisation of ₹ 2142.13 against shipping bill No. 546, the applicant has already deposited the drawback amount of ₹ 152/- along with interest of ₹ 80/- and its correctness has not been disputed by the Commissioner (Appeals) or even by the lower authority. The Government is of the clear view that drawback of duty has been correctly availed by the applicant in respect of above referred six shipping bills and its recovery is not warranted in this case as the applicant has realised sale proceeds within stipulated period of six months - revision application allowed.
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