TMI Blog2017 (9) TMI 1789X X X X Extracts X X X X X X X X Extracts X X X X ..... umn of drawback schedule it is implicit that the applicant has claimed only Customs component of drawback on exported goods and not in respect of Central Excise and service tax. Apparently because of this fact alone Customs Authorities granted drawback @ 5% in respect of exported goods without verifying availment of Cenvat credit by the applicant in respect of inputs. As the applicant has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation is whether rebate of duty of input stage is admissible, if the claimant has also claimed drawback under Drawback Rules, 1995. The original Adjudicating Authority, rejected the rebate claims of the appellant on the ground that the double benefit i.e. rebate of input stage and drawback of duty is not admissible. Being aggrieved by the said order-in-original, applicant filed above mentioned ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lification for claiming rebate of duty of excise paid on the inputs used in exported product. 5. On examination of the matter in detail, it is noticed that while rejecting the applicant s rebate claim the Assistant Commissioner and Commissioner (Appeals) have not analysed the type of drawback of duty availed by them and they have simply rejected the applicant s claim just because that they clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hedule it is implicit that the applicant has claimed only Customs component of drawback on exported goods and not in respect of Central Excise and service tax. Apparently because of this fact alone Customs Authorities granted drawback @ 5% in respect of exported goods without verifying availment of Cenvat credit by the applicant in respect of inputs. As the applicant has not availed drawback of du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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