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of <h1>Duty drawback refund claim rejected due to late realization of sale proceeds, emphasizing compliance with statutory rules.</h1> <h3>REKHA INTERNATIONAL Versus COMMISSIONER OF CUSTOMS (APPEALS), MUMBAI</h3> REKHA INTERNATIONAL Versus COMMISSIONER OF CUSTOMS (APPEALS), MUMBAI - 2007 (219) E.L.T. 618 (Tri. - Mumbai) Issues:1. Recovery of duty drawback amount for exported goods not realizing sale proceeds within the allowed period.2. Rejection of refund claim for duty drawback due to realization of sale proceeds after the recovery period.Issue 1: Recovery of duty drawback amount for exported goods not realizing sale proceeds within the allowed periodThe appellant exported pens and refills during 1997-1999 and received a drawback of Rs. 7,26,844. However, as the sale proceeds were not realized within the stipulated period, proceedings for recovery of the drawback amount were initiated. The appellant voluntarily deposited the amount, and an order confirming a reduced amount was passed by the adjudicating authority, with the balance refunded to the appellant.Issue 2: Rejection of refund claim for duty drawback due to realization of sale proceeds after the recovery periodSubsequently, the appellant received sale proceeds for goods exported during 2001-2002, involving a duty drawback of Rs. 3,94,057. The appellant filed a refund claim, which was rejected as time-barred by the original adjudicating authority and the Commissioner (Appeals). The appellant argued that certain decisions exempted deposits made during investigations from limitation under Section 11B, but the Tribunal clarified that such exemptions did not apply to the present case. The Tribunal emphasized the specific provisions of Rule 16A(4) of the Drawback Rules, stating that the refund of recovered duty drawback must comply with the rules. Since the claim was made after the prescribed time limit, it was rightly rejected, and the appeal was dismissed.In conclusion, the Tribunal upheld the rejection of the refund claim for duty drawback, emphasizing the importance of complying with the specific provisions of the Drawback Rules and the prescribed time limits for such claims. The judgment highlights the significance of timely compliance with statutory requirements in matters of duty drawback refunds.
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