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2018 (1) TMI 1457 - CGOVT - CustomsDuty Drawback - re-export of aircraft under Section 74 of Customs Act, 1962 - rejection of drawback on the ground that duty is not finally assessed and the matter is sub-judice - Held that:- The Dy. Commissioner has denied duty drawback to the applicant by citing a reason that duty has been paid in this case on provisional basis and Commissioner (Appeals) has given an additional reason that importability of the aircraft is yet to be settled. Both these reasons are manifestly unfounded and misplaced as the issue regarding levy of duty has already been finalized by the Commissioner of Customs, Kolkata, and the applicant has not contested his order to the extent of recovery of Customs duty. Duty demanded from the applicant has already been paid. Further even if it is accepted that duty has been paid on provisional basis, it cannot be ignored that applicant has also requested for drawback of duty in reference to actual Customs duty paid by them whether it is final or provisional. The appeal filed by the applicant before CESTAT against Commissioner’s order before CESTAT also does not have any nexus with the applicant's claim for duty drawback and if there is any recovery of dues thereafter it can be settled even subsequently - But merely because of their pending appeal, the drawback of duty cannot be refused when they have already paid customs duty much before and the disposal of the appeal can take its own time. Government is fully convinced that duty drawback is admissible in this case in accordance with Section 74 of the Customs Act, 1962 and it should be paid immediately to the applicant - revision application allowed.
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