https://www.taxtmi.com/caselaws?id=170345 Brand rate drawback was held unavailable where the exporter had filed claims under the All Industry Rate schedule entry marked 'A' while availing Cenvat credit, because that declaration was inconsistent with the conditions of the AIR mechanism. An inadvertent error in the shipping bills was not accepted in the absence of any authorised amendment or statutory relaxation, and the drawback scheme was applied on the basis of strict compliance with its prescribed procedure. The objection based on natural justice also failed because the applicants had been heard and the material was considered. The rejection of the brand rate drawback claims was therefore upheld on the record before the authority. en-us Mon, 06 Aug 2012 00:00:00 +0530 Mon, 18 May 2015 15:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170345 Brand rate drawback was held unavailable where the exporter had filed claims under the All Industry Rate schedule entry marked 'A' while availing Cenvat credit, because that declaration was inconsistent with the conditions of the AIR mechanism. An inadvertent error in the shipping bills was not accepted in the absence of any authorised amendment or statutory relaxation, and the drawback scheme was applied on the basis of strict compliance with its prescribed procedure. The objection based on natural justice also failed because the applicants had been heard and the material was considered. The rejection of the brand rate drawback claims was therefore upheld on the record before the authority. Case-Laws Customs Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170345