2015 (10) TMI 2085

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....nt. ORDER The Revenue has filed this writ petition under Article 226 of the Constitution of India by challenging the order passed by the revisional authority dated 8 July 2013 [2014 (303) E.L.T. 305 (GOI)] by which the revision application of the petitioner/applicant was dismissed. 2. The revisional authority confirmed the findings recorded in the order of the appellate authority dated 12 ....

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.... application under Rule 6(1) Clause (a) were not in order. Therefore, the demand was rightly confirmed by the adjudicating authority in the Order-in-Original. In that regard, he invites our attention to the findings in the Order-in-Original and particularly Paras 62 to 65 of the Order-in-Original. He also submits that IC Engines exported by Cummins India Ltd. during the said period were manufactur....

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....e appellate authority concluded that the goods exported are IC Engines. The application for fixation of brand rate of drawback falling under Rule 6 pertains to IC Engines only. There is no misdeclaration of value or misdeclaration of the value either in the shipping bill or in the application for fixation of drawback. The finding of fact is that department had no information at particular time rel....

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....ferred to all materials including the rules and found that the benefit of drawback scheme cannot be denied merely for the reason that application was filed under Rule 6 and not under Rule 7. That was because of the clarification from the Government itself and which is referred to in Para 9.4 of the order passed by the revisional authority. The clarification is aimed at not depriving the exporter o....