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of <h1>CESTAT Kolkata: Brand rate claims rejected for delay; appellants advised to seek Rule 17 relaxation</h1> The Appellate Tribunal CESTAT, Kolkata dismissed three appeals concerning the rejection of brand rate claims under Customs and Central Excise Duties ... Duty Drawback – fixation of duty draw back - the Commissioner in exercise of powers under Rule 6 of the Customs and Central Excise Duties Drawback Rules, 1995 has rejected the claim of the appellants for fixation of the brand rate on the ground that there has been a delay in applying for the same and the delay has not been explained satisfactorily by the appellants – held that - where the exporter for reasons beyond his control has failed to comply with any of the provisions of the said Drawback Rules, the Central Govt. has the power to relax the provisions of the Rules under Rule 17 of the said Rules. As such, we are of the view that the right course of action for the appellants is to approach the Central Govt. under Rule 17 of the Customs and Central Excise Duties Drawback Rules, 1995 for redressal of their grievance seeking appropriate relaxation of the Rules - These three appeals are accordingly dismissed with liberty to the appellants to approach the Central Govt. for relaxation. The Appellate Tribunal CESTAT, Kolkata dismissed three appeals regarding rejection of brand rate claim under Customs and Central Excise Duties Drawback Rules, 1995 due to delay in application. The appellants were advised to approach the Central Govt. under Rule 17 for seeking relaxation of the Rules.
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