2010 (8) TMI 225

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....ppellant. Shri C. Rangaraju, SDR, for the Respondent. [Order]. - These are the appeals against the order of the Commissioner (Appeals) No. 6 & 7/2010 dated 28-1-2010. 2.Heard both sides. 3. The relevant facts, in brief, are that the appellants in Appeal No. C/184/2010 exported knitted garments by filing shipping bills No. 4810, 4811 both dated 26-12-98 and the appellants in Ap....

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....interest and held that the interest was payable only for period of delay reckoning the same from the date of Tribunal's order. The said order stands upheld by the Commissioner (Appeals). 4. Ld. Advocate for the appellants submits that there are no separate drawback claims as the shipping bills themselves are claims for drawback. The dispute relating to claim for drawback stands settled in....

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....ntertained by the Tribunal, in terms of proviso (c) to Section 129A(1). He relies on the decision of the Tribunal in the case of Mercury Exports and Manufacturing Pvt. Ltd. - 2009 (246) E.L.T. 646. 6. In rejoinder, the Ld. Advocate submits that the Tribunal earlier heard the appeal arising out of the order of the Commissioner and disposed of the appeal in their favour and the department h....

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....the draw back, and the drawback and the interest which became payable in pursuance of the Tribunal's earlier order dated 26-3-08, stands partly paid by the department. I agree with the submissions of the Ld. Advocate that the facts of the case as disclosed in the decision of the Tribunal in the case of Mercury Exports and Manufacturing Pvt. Ltd. (supra) are different from the facts of this case. T....