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2018 (2) TMI 1842 - CGOVT - CustomsDuty Drawback - rejection for the reason that although the applicant exported their goods to M/s. DHL-FTZ, who are a consolidator in FTWZ, yet the export proceed was not received from M/s. DHL-FTZ - Rule 30(8) of SEZ Rules, 2006 - Held that:- Actually the goods have been finally exported to M/s. Utexam Logistics Ltd., Ireland through M/s. DHL, a SEZ unit in India. The applicant itself has strongly asserted in the Revision Application that M/s. Utexam Logistics is the real buyer of the goods exported by the applicant and M/s. DHL is merely a conduit for M/s. Utexam Logistics. Considering this fact, the applicant’s claim for drawback in this case is not covered under C.B.E. & C. Circular No. 43/2007-Cus., dated 5-12-2007. The eligibility of drawback of duty against any export of goods by a DTA Unit to a SEZ unit is governed by Section 26(d) of the SEZ Act, 2005, Rule, 30(5) and Rule, 30(8) of the SEZ Rules, 2006 which are referred to in the C.B.E. & C’ s above mentioned circular. Rule, 30(8) of the SEZ Rules specifically provides that the drawback against supply of goods by DTA supplier shall be admissible provided payment for the supply are made from the foreign currency account of the SEZ Unit. Thus, to be eligible for claiming drawback of duty, it is imperative that the payment in foreign currency should be received by the DTA Unit from the SEZ Unit only. Revision application rejected.
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