2009 (8) TMI 1037

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..... es. 2. Applicant filed this application for waiver of pre-deposit of drawback amount of Rs. 84,525/- and penalty of equal amount. Applicants exported knitted fabrics and claimed the drawback. The same was allowed. Subsequently, it was found that the job worker to whom the inputs were sent was not in existence and the inputs i.e. cotton yarn is not excisable and did not suffer any Central Excise d .....

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..... ed any duty therefore as per the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, drawback is not permissible. 5. The applicant also pleaded financial hardship on the ground that applicant is a small unit and the deposit of the amount will cause undue hardship. 6. As per Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, no drawback shall be allowed if the e .....

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