TMI Blog2010 (8) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... data - Instead of challenging the said assessment held by the Hon’ble Apex Court in the case of Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive) and Commissioner of Central Excise, Kanpur v. Flock (India) Pvt. Ltd., the appellants chose to file supplementary claim in form Annexure-III under Rule 15 and the Commissioner has dealt with that supplementary claim holding that as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have filed the shipping bills against their export consignments regularly along with invoice. After processing the shipping bills into EDI data the duty drawback claims were sanctioned and the same was credited into the appellants account. In the yearly audit of the appellants firm by the auditors, it was found that in case of eight impugned shipping bills short/part payment in some of their Draw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t duty drawback on the presumption that the appellants have availed CENVAT credit facility on the inputs which were used for the goods exported. On pointing out by the auditors the appellants filed the supplementary claim as per the advise of the Desk officer in form Annexure-3 (Application to Supplementary Claim for Drawback under Rule 15 of Custom and Central Excise Duties Drawback Rules, 1995). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the provisions of Rule 15 of the said Rules are applicable to this case or not. 5.1 The Rule 13 of the duty Drawback Rules, 1995 deals with the manner and time for claiming drawback on goods exported and as per those Rules, it is clarified that when the shipping bill is generated in EDI system the concerned officer shall allow the claim of drawback. If there is any deficiency in the doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has dealt with that supplementary claim holding that as per Rule 15 of the said Rules, the claim is barred by limitation. The appellant has filed supplementary claim and the Commissioner has rejected their supplementary claim under Rule 15. I do not find any infirmity in the impugned order rejecting the claim as time-barred. 5.2 Accordingly, the appeal filed by the appellant is rejected. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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