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The assessee's request for fixation of special rate of brand-rate drawback was rejected due to non-fulfilment of basic requirements and time limitation. The assessee exported six consignments in 2006 under the claim of drawback at brand-rate and claimed to have filed an application for fixation of special rate u/r 6(1)(a) of the Drawback Rules, 1995. However, the assessee could not produce evidence of filing the application with the Commissioner of Central Excise within the stipulated time-limit u/r 6(1)(a). The application was filed before the proper authority only in 2012, while the exports were made in 2006. The time-limit prescribed u/r 6(1)(a) is a mandatory condition for consideration of the application. Since the assessee did not file the application within the mandatory time-limit or the condonable period, the adjudicating authority rightly rejected the application. The appellate tribunal upheld the order and dismissed the appeal.
The assessee's request for fixation of special rate of brand-rate drawback was rejected due to non-fulfilment of basic requirements and time limitation. The assessee exported six consignments in 2006 under the claim of drawback at brand-rate and claimed to have filed an application for fixation of special rate u/r 6(1)(a) of the Drawback Rules, 1995. However, the assessee could not produce evidence of filing the application with the Commissioner of Central Excise within the stipulated time-limit u/r 6(1)(a). The application was filed before the proper authority only in 2012, while the exports were made in 2006. The time-limit prescribed u/r 6(1)(a) is a mandatory condition for consideration of the application. Since the assessee did not file the application within the mandatory time-limit or the condonable period, the adjudicating authority rightly rejected the application. The appellate tribunal upheld the order and dismissed the appeal.
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