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TMI Blog2020 (3) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals-I), Meerut wherein the requests of the applicant for filing applications for fixation of the brand rate under Rule 7(1) of the Drawback Rules have been rejected. 2. The brief facts leading to the present proceedings are that the applicant is a supporting manufacturer for M/s. Panasonic India Private Limited and had received orders for supply of air-conditioners for export. The applicant is availing area based exemption under Notification No. 50/2003-C.E., dated 10-6-2003. The revision application has been filed on the grounds that M/s. Panasonic India Private Limited availed only the customs portion, i.e. 1.9%, of drawback and, therefore, the applicants are eligible for brand-rate for Central Excise portion. The respondent had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k in respect of the export goods. Since no one appeared on behalf of the respondent and neither any written submission have been received nor any request for any other date of personal hearing has been made, the case is being taken up for final disposal. 4. Government has examined the matter and it is observed that the main issue in the present proceeding is whether the drawback as per brand rates can be given to an exporter even after he has already availed drawback as per All Industry Rate (AIR). In this regard Government finds that Rule 7 provides for a situation where an application for fixation of brand rates can be made with the Central Excise Commissionerate even when the All Industry Rate is claimed in respect of exported good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k cap appearing below the column heading Drawback when Cenvat facility has not been availed refer to the total Drawback (Customs, Central Excise and Service Tax component put together) allowable and those appearing under the column heading Drawback when Cenvat facility has been availed refer to the drawback allowable under the Customs component. The difference between the two columns refers to the Central Excise and Service Tax component of drawback. If the rate indicated is the same in both the columns, it shall mean that the same pertains to only Customs component and is available irrespective of whether the exporter has availed of Cenvat facility or not." The applicant's contention that the merchant exporter had availed the Customs port ..... X X X X Extracts X X X X X X X X Extracts X X X X
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