2009 (11) TMI 724

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed area of Himachal Pradesh and availing exemption from excise duty. They have exported the commodity under 7 shipping bills as per the details given below : "Shipping Bill No. & Date Description of Goods FOB Under which scheme export was made 1417496 & 13-9-2004 Co-extruded multilayer film 472718 EPCG Cum DEPB 1422708 & 7-10-2004 Co-extruded multilayer film 687483 EPCG Cum DEPB 1448484 & 27-1-2005 Co-extruded multilayer film 128767 EPCG Cum DEPB 1480913 & 4-4-2005 Co-extruded multilayer film 2196227 EPCG Cum DEPB 1423756 & 13-10-2004 Co-extruded multilayer film 1770358 EPCG Cum DEEC 1428619 & 27-10-2004 Co-extruded multilayer film 2014916 EPCG Cum DEEC 1446703 & 24-12-2004 Co-extruded multilayer film 2147606 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ia) Ltd. v. C.C. (EP) vide Order No. A/335/2006-WZB/C-II(CSTB) in Appeal No. C/4/2006, dated 17-3-2006 reported in 2006 (202) E.L.T. 433 (Tri.) = MANU/CM/0215/2006. 6. Learned SDR opposes the prayer of the appellant. He submits that the claim for drawback especially the brand rate requires detailed verification of the nature of inputs and the quantum of inputs and the actual quantity required for the export product including the duty payment on such quantity to determine the drawback rate. This requires verifying the statements referred to as DBK-I, II and III. Further, the goods which are exported under brand rate require to be verified at the time of export for correctness of the particulars as per drawback statements. As the goods have ....