2012 (7) TMI 900

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....n, sr. standing counsel with Mr. Jitender Kumar and Mr. Sumit Gaur, Advs. ORDER Issue notice. 2. Notice is accepted by Mr. Kamal Nijhawan, sr. standing counsel. 3. With the consent of the counsel for the parties the matter is heard for disposal. The appellant is aggrieved by an order of CESTAT in customs appeal No. C/613/2011-CUS(DB) by which the Tribunal directed payment of entire duty comp....

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....the interpretation that this proviso permits only customs portion of drawback to goods exported by merchant exporters, unless they have a supporting manufacturer, is not correct. As mentioned earlier, the goods available in the market are deemed to be duty paid. Even if it is assumed that such goods had availed Cenvat, then such Cenvat would have been used to pay the duty on final products cleared....

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....at no rebate (both input rebate and final product rebate) shall be taken against the exports made against these shipping bills." 5. The Tribunal was of the view that circular was contrary to the statute and the interpretation placed by customs authority and therefore was not binding upon him and relief could be granted only to the extent of drawback on customs but not vis-a-vis excise duty. 6. ....

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....sh or point to some hardship. It was emphasized that neither in the pleadings before the Tribunal nor before this Court has this financial hardship been highlighted. The Tribunal's view that the circular was inapplicable was wrong since the transactions in this case took place in the year 2008. 7. We have considered the submissions made by the appellant. In this case the petitioner appears to hav....