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2020 (3) TMI 773 - CGOVT - CustomsDuty Drawback - application for fixation of the brand rate rejected - Rule 7(1) of the Drawback Rules - HELD THAT:- Rule 7 clearly stipulates that in case the exporter has already availed All Industries Rate (AIR) irrespective of the fact whether it is only in respect of the customs portion or the Customs, Central Excise & Service Tax portion together no application under Rule 7 for the fixation of brand rate can be filed. Moreover, the para 7 of the above said notification quoted by the applicant only relates to the All Industries rates of drawback and has nothing to do with the fixation of brand rate under Rule 7 of the Drawback Rules. These are two independent provisions and cannot be linked to claim benefit which is not due. The scope of Notes and Condition No. 7 (supra) is thus limited to granting of Customs portion of drawback even when Cenvat facility is availed. It nowhere stipulates that Customs portion and Central Excise portion can be availed separately and that too by two different entities. Revision application rejected.
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