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2015 (4) TMI 1073 - CESTAT CHENNAI

2015 (4) TMI 1073 - CESTAT CHENNAI - 2015 (329) E.L.T. 377 (Tri. - Chennai) - Denial of Duty Drawback - Duty free input and dutiable input used in manufacture of exportable goods - Appellant used duty free input in dyeing and such material lost its existence in finished good result of which he is asked by revenue to repay back the entire drawback claimed by it - But appellant argues that drawback is not deniable or slashed when all industry rate of drawback was prescribed - Held that: when drawb .....

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Rules, it is not required to repay back the drawback. - Decided in favour of appellant - C/357/2011 - Final Order No. 40443/2015 - Dated:- 16-4-2015 - Shri D.N. Panda, Member (J) and R. Periasami, Member (T) Shri K.S. Venkatagiri, Advocate, for the Appellant. Shri M. Rammohan Rao, DC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Appellant imported raw materials duty free as well as paying Customs duty and used the same in manufacture of exportable goods. Also domestica .....

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dyeing and such material having lost its existence in finished good appellant is liable to repay back the entire drawback claimed by it. Accordingly, adjudication proceeding was initiated issuing notice under Section 28 of the Customs Act. 2.1 Learned counsel arguing the appeal submits that drawback is not deniable or slashed when all industry rate of drawback was prescribed. If entire duty free imported goods is used in manufacture of exempted goods then drawback is deniable. But that is n .....

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