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TMI Blog2010 (12) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... aims of Rs. 1,37,490/- against Shipping Bill No. 9017328, dated 24-8-2007 and Rs. 59,271/- against Shipping Bill No. 9017640, dated 29-8-2007 were rejected on the grounds that the said claims had not been filed within the stipulated time of 3 months from the date of Let Export orders as prescribed under the Board's Circular No. 57/95-Cus., dated 30-5-1995. The request of the applicants for the condonation of delay was not acceded to as the grounds mentioned were not found to be sufficient. 3. Being aggrieved by the said order-in-original, the respondent M/s. Aman Tanners, Kanpur filed appeal before Commissioner (Appeal) who condoned the delay and allowed the appeal. 4. Being aggrieved by the impugned order-in-appeal, the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs House, New Delhi through the EDI system. The Bank will credit the sanctioned drawback amount in the account of the exporter on the next day and will handle their account as per their instructions. The Bank will also send a fortnightly statement to the exporters about the payment of drawback claims. 4.3 From the above guidelines, circulated under Pubic Notice No. 44/96 dated 27-8-1996 by the Department, it is evidently clear that once the goods are exported, the status of the drawback claim, whether sanctioned or under any query/deficiency, is always available in the EDI system and can be ascertained by the exporter or their authorized person from the counter at the service centre. Further, the designated Bank also credits the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 78/Sec75/07 on 12-12-07. The said registration was indicated on quadruplicate copy of shipping bill instead of triplicate copy of shipping bill. Commissioner (Appeal) has however condoned the delay and allowed drawback keeping in view the above position. The order-in-appeal may be upheld. 6. Personal hearing scheduled in this case on 25-8-10 and 21-10-10 was not attended by applicants and respondents. No request is received for adjournment. As such, Government take up the case for decision on the basis of available case records. 7. Government has carefully gone through the relevant case records and perused the impugned order-in-original and order-in-appeal. 8. Government notes that the drawback claim of Rs. 1,37,490/- ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate copy of shipping bill was retained by Customs. Department has not even issued any deficiency memo in this case. In this case let export order was given on 24-8-07 and 29-8-07 whereas the claim was resubmitted on the advice of department on 12-12-07. Even if the date of filing drawback claim is considered on 12-12-07 as contended by department, the same is with 6 months from the date of let export order. Keeping in view the overall circumstances of the case, Commissioner (Appeal) has rightly condoned the delay and allowed the drawback claim. Government finds no infirmity in the impugned order-in-appeal and therefore upholds the same.
10. The revision application is rejected being devoid of merit.
11. So ordered. X X X X Extracts X X X X X X X X Extracts X X X X
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