1994 (8) TMI 115

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Respondents. [Order per : V.P. Gulati, Member (T)]. -  This appeal is against the order of the Collector of Central Excise & Customs (Appeals), Bangalore dated 15-9-1993. Under the impugned order the appellants have been denied the benefit of the refund of duty which was paid on the inputs, which was used in the manufacture of the finished products, which were exported under M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oubt as per entry 4802 the duty drawback allocation is only for all Customs. But the relevant rules clearly indicate that while giving the drawback benefit for all Customs purposes, various other elements such as C.V. duty, excise duty suffered etc. are being taken into account and the formula arrived at an average basis for all India rates. Hence, it cannot be stated that the drawback so availed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellants pleaded that no doubt under Rule 57F(3) there is provision that in case drawback has been claimed by the appellants in respect of goods exported, the benefit of refund of the input duty will not be allowed. He pleaded in this context, it has to be seen that the input duty credit is allowed in respect of both Customs duty component in case imported goods are used as input and Central Exc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rve that the admitted position is that the finished goods in question had been cleared from the appellants' factory for export and that after export the drawback has been allowed in respect of exported goods, based on the rates as set out in the drawback schedule. In the drawback schedule shown to us, the drawback for the export of the goods in question is for Customs Duty. We, however, take note ....