TMI Blog2018 (7) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... GH COURT] wherein it is held that the assessee was eligible for the drawback benefit in respect of electrical energy - Brand rate fixation for electrical energy and clean energy cess exported to SEZ is permissible. The Ld. Commissioner directed to pass an appropriate order taking into consideration of the above findings and fix the brand rate with respect to electricity and clean energy cess within 3 months from the date of receipt of the order - appeal allowed by way of remand. - Cus.77008/16 - FO/76434/2018 - Dated:- 10-7-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER AND SHRI BIJAY KUMAR, TECHNICAL MEMBER Shri Ravi Raghavan, Advocate for the Appellant (s) Shri S. Guha, AC(AR) for the Revenue (s) ORDER Per Shri Bij ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Provided that the reimbursement of duty in lieu of drawback or Duty Entitlement Pass Book credit against supply of goods by Domestic Tariff Area supplier to Special Economic Zone developers shall be admissible even if payment is made in Indian Rupees. Reimbursement of duty in lieu of drawback against supply of goods to Special Economic Zone developer shall be made as per the procedure prescribed by the Central Government. Further, he submits that the appellant is eligible for fixation of brand rate for draw back in case where the rate is shown as NIL in the Schedule to CETA, 1985 by seeking fixation of brand rate of drawback for the export of such goods, as per the Notification No.110/2015-Cus. (N.T.) dated 16.11.2015 (as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order and submits that in view of the above the appellant is not entitled for fixation of brand rate in this case. 5. Heard both sides and perused the appeal records. 6. After going though the impugned order we find that after elaborately discussing, Ld. Commissioner has not passed any order as to whether he has allowed or rejected the brand rate. The operative portion of the order is as follows: The applications filed by the applicant M/s. Vedanta Limited, Independent Power Plant (IPP) for fixation of Brand Rates are disposed of in the above manner as being not legally tenable and hence, returned herewith. The applicant may seek other remedies as deem proper under the relevant Rules. 7. After perusal of records ..... X X X X Extracts X X X X X X X X Extracts X X X X
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