TMI Blog2022 (9) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee in question satisfies the condition imposed, including receipt of the sales proceeds within a stipulated period. The argument that there is a distinction between 'rebate of duty' and 'duty' and that, legally and functionally the two expressions refer to two different concepts is also misconceived as a rebate is nothing but a refund of duty and the nature of both remains the same. In fact, in Circular No.993/17/20140CS dated 05.01.2015, the Central Board of Excise Customs, New Delhi has clarified the position that drawback is a refund of duty on goods exported. In fine, the rejection of the petitioner's appeal for want of compliance with the condition under Section 129E is well founded. Petition dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on appeal without remitting the predeposit, which appeal came to be rejected by way of the impugned order. 5. The submissions of Mr.S.Murugappan, learned counsel for the petitioner are that drawback and duty are different and hence the provisions of Section 129E would not be applicable to the former. In this context, he relies on the language of Section 129E which only calls for the deposit of a percentage of the duty demanded or penalty imposed prior to filing of appeal. 6. He also submits that drawback itself relates not just to customs duty but also to central excise duty and service tax and hence, would fall outside the scope of the term 'duty', as mentioned in Section 129E. 7. Per contra, Mr.RajnishPathiyil, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2): [Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Central Government may, by rules made under sub-section (2), specify, if the export value of such goods or class of goods is less than the value of the imported materials used in the [manufacture or processing of such goods or carrying out any operation on such goods or class of goods], or is not more than such percentage of the value of the imported materials used in the [manufacture or processing of such goods or carrying out any operation on such goods or class of goods] as the Central Government may, by notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including receipt of the sales proceeds within a stipulated period. The argument that there is a distinction between 'rebate of duty' and 'duty' and that, legally and functionally the two expressions refer to two different concepts is also misconceived as a rebate is nothing but a refund of duty and the nature of both remains the same. 12. In fact, in Circular No.993/17/20140CS dated 05.01.2015, the Central Board of Excise Customs, New Delhi has clarified the position that drawback is a refund of duty on goods exported. In fine, the rejection of the petitioner's appeal for want of compliance with the condition under Section 129E is well founded. For the aforesaid reasons this writ petition is dismissed. Connected m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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