TaxTMI 
TaxTMI 
2010 (8) TMI 570
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....anish Mohan, SDR, for the Respondent. [Order]. - The appellant (exporter) has filed this appeal against the denial of duty drawback of their supplementary claims by the Commissioner of Customs holding that their claims are barred by limitation under Rule 15 of the Drawback Rules, 1995. 2. The facts of the case are that the appellants (exporters) have filed the shipping bills ag....
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.... supplementary claim, the appellants are before me. 3. Heard. 4. The learned Advocate appearing on behalf of the appellants submitted that they have filed the shipping bills under Rule 13 of the Drawback Rules, 1995 and as per Rule 13, Duty Drawback is to be sanctioned immediately when the same is put on EDI data. In this case the department has sanctioned short duty drawback on the pre....
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....shipping bills. Hence, the provisions of Rule 15 are not applicable to this case and the impugned order holding that the claim is barred by limitation under Rule 15 of the said Rule is to be set aside. 5. On careful examination of the submission made by the learned Advocate, I find that it is a case of whether the duty drawback claim was sanctioned to the appellants and whether the provisi....
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....y the Hon'ble Apex Court in the case of Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive) - 2004 (172) E.L.T. 145 (S.C.) and Commissioner of Central Excise, Kanpur v. Flock (India) Pvt. Ltd. - 2000 (120) E.L.T. 285 (S.C.) but instead of challenging the said assessment, the appellants chose to file supplementary claim in form Annexure-III under Rule 15 and the Commissioner has deal....