https://www.taxtmi.com/caselaws?id=216539 The court held that the Assistant Commissioner lacked jurisdiction to reject the petitioner's claim under the Drawback Rules. It was determined that the Commissioner has discretion to exempt exporters from compliance with certain conditions, including the denial of DEPB benefits as a prerequisite for claiming drawbacks. The court emphasized the proviso in Rule 12, allowing the petitioner to independently seek benefits under the drawback scheme without the need for denial of DEPB benefits. The Assistant Commissioner was directed to refer the claim to the Commissioner for consideration, ensuring a fair hearing for the petitioner who confirmed abandoning their DEPB claim. en-us Tue, 19 Jul 2011 00:00:00 +0530 Fri, 14 Sep 2012 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216539 The court held that the Assistant Commissioner lacked jurisdiction to reject the petitioner's claim under the Drawback Rules. It was determined that the Commissioner has discretion to exempt exporters from compliance with certain conditions, including the denial of DEPB benefits as a prerequisite for claiming drawbacks. The court emphasized the proviso in Rule 12, allowing the petitioner to independently seek benefits under the drawback scheme without the need for denial of DEPB benefits. The Assistant Commissioner was directed to refer the claim to the Commissioner for consideration, ensuring a fair hearing for the petitioner who confirmed abandoning their DEPB claim. Case-Laws Customs Tue, 19 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216539