2008 (1) TMI 805

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.... B.N. Pal and K.P. Dey, Advocates, for the Appellant. Shri Vineet Ohri, Jt.CDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard the learned Consultant, Shri B.N. Chattopadhyay appearing for the appellant exporter and also heard the learned Advocates, S/Shri B.N. Pal and K.P. Dey for the appellant Customs Officers who have been penalised under the impugn....

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....issioner has passed a detailed order coming to the conclusion that the claimed export has not taken place; foreign exchange remittances have not been received in six cases out of nine cases and against such non-export, yet duty drawback amounting to over Rs. 37 lakhs (Rupees thirty-seven lakhs) has been taken by the appellant exporter. In view of such findings and in view of the fact that no undue....

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....he case at length on merit at the time of final hearing of the Appeal of the appellant exporter. He fairly states that there is no precedent case-law holding that duty drawback is not required to be pre-deposited. 4. Learned J.C.D.R., Shri Vineet Ohri for the Revenue, on the other hand, argues that the duty drawback is very much in the nature of duty which has been wrongly taken by the app....

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....nt exporter and held liable to be paid back to the exchequer under the impugned Order. In the case of export, it is the policy not to export the taxes as a part of the value of the goods and hence, if a duty drawback is granted, it would amount to refunding of duty paid on the exported goods including the components/materials used in the export goods. In our view, the provision relating to pre-dep....