TMI Blog2018 (8) TMI 1934X X X X Extracts X X X X X X X X Extracts X X X X ..... rawback Rules, 1995 and the recovery of drawback can be effected within a reasonable period only. HELD THAT:- The Government has examined the matter and found force in the argument of the applicant that the All Industry Rates of Drawback are fixed by the Government after considering the average incidence of duty and taxes on the inputs and services used in the exported products. Thus these are general rates and drawback at All Industry Rates is payable in respect of the export goods to the exporter without examining the duty paid character of each input. The applicability of these rates to different commodities is certainly subject to Drawback Rules, 1995 and Notification Nos. 68/2007-Cus. (N.T.), dated 16-7-2007, 103/2008-Cus. (N.T.), d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s initiated against any of such exporter after show cause notice was issued in this case as per the RTI reply of the Deputy Commissioner, ICD, Agra itself. Revision application allowed. - F.No. 375/18/DBK/16-RA - 99/2018-Cus - Dated:- 2-8-2018 - Shri R.P. Sharma, Additional Secretary ORDER M/s. Gupta H.C. Overseas Pvt. Ltd (hereinafter referred to as the applicant) has filed a Revision Application No. 375/18/DBK/2016-RA, dated 13-1-2016 against the Commissioner (Appeals) s Order Nos. 36-45 Cus./Appl/LkO/2016, dated 14-1-2016 whereby their appeal against OIO dated 6-11-2013, passed by the Assistant Commissioner of Customs, Inland Container Depot, Agra, was partially allowed. The Assistant Commissioner had, vide his above-ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal hearing. The applicant also furnished written submissions dated 18-6-2018 wherein apart from reiterating the grounds of revision already stated in their application, it is also pleaded that the Dy. Commissioner, ICD, Agra, in his RTI reply dated 31-5-2018 has admitted that All Industry Rate of Drawback has neither been denied nor reduced from the amount of AIR Drawback payable to exporters of footwear exporting through ICD, Agra after issuance of Modus Operandi Circular No. 1/2013, dated 9-5-2013. 4. The Government has examined the matter and found force in the argument of the applicant that the All Industry Rates of Drawback are fixed by the Government after considering the average incidence of duty and taxes on the inputs and serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its without payment of duty at par with procurement of inputs under Rule 19(2) of Central Excise Rules, 2002 and accordingly upheld the denial of drawback in respect of packaging material in the light of above discussed condition prescribed in the above said Notification Nos. 68/2007-Cus. (N.T.), dated 16-7-2007, 103/2008-Cus. (N.T.), dated 29-8-2008, 84/2010-Cus. (N.T.), dated 17-9-2010 and 68/201l-Cus. (N.T.) dated 22-9-2011. But such equation is not supported by the said condition as it only talks about the manufacture or export of goods in terms of Rule 19(2) of Central Excise Rules, 2002 and procurement of inputs duty free against the form H , etc., is not made a disqualification anywhere under the Drawback Rules or Notification Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wback by considering the unpaid character of one or few inputs apparently because such examination at the field office level will lead to utter chaos and will defeat the very purpose of fixing All Industry Rates on the basis of which drawback is granted even on the exported goods procured from open market in respect of which duty paid character of inputs is not known and cannot be verified. Even the Central Board of Excise and Customs has clarified, vide Circular No. 24/2001-Cus., dated 20-4-2001 and Circular No. 19/2005-Cus., dated 21-3-2005 that it is not open for the field formation to question as to how the rate has been determined in the case of individual export goods and to probe whether certain exempted inputs have been used in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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