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HC allowed the petition, set aside the impugned communication of the second respondent and remitted the matter to the first respondent for fresh adjudication. The court held that the communication determining rights constituted an order and was appealable to the Appellate Authority; a Board circular relied upon by the second respondent is binding only on field formation and not on the Appellate Authority under the statutory scheme of the Central Excise Act, 1944 and the Customs Act, 1962. The rejection of the appeal by reference to the circular was unjustified. The first respondent is directed to pass a reasoned order on whether the petitioner is entitled to duty drawback on the exports.
HC allowed the petition, set aside the impugned communication of the second respondent and remitted the matter to the first respondent for fresh adjudication. The court held that the communication determining rights constituted an order and was appealable to the Appellate Authority; a Board circular relied upon by the second respondent is binding only on field formation and not on the Appellate Authority under the statutory scheme of the Central Excise Act, 1944 and the Customs Act, 1962. The rejection of the appeal by reference to the circular was unjustified. The first respondent is directed to pass a reasoned order on whether the petitioner is entitled to duty drawback on the exports.
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