2006 (9) TMI 60

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....m for drawback amounting to Rs. 72,090/- in relation to four exports made to USA by the appellant in October 1990. The submission is that after completion of the exports, the appellant had filed a drawback claim before the Assistant Commissioner of Customs (DBK), New Delhi along with the documents required for establishing the claim. It is being pointed out that after the receipt of the claim and ....

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....iled an appeal before the Commissioner (Appeals). That appeal was rejected with the following observations by the Commissioner (Appeals) under an order dated 29-9-06 : "5.I have carefully considered the submissions made in the Appeal Memorandum as also the oral submissions advanced at the time of personal hearing. I have also called the case file from Drawback Section and have perused the same.....

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....rawback, the appeal cannot be allowed. The appeal is liable to be dismissed. 6.The appeal is dismissed." The present appeal is directed against that order. 4. The submission of the appellant is that revenue is trying to cover up its own failure. It is being pointed out that all the required papers had been filed in 1990 itself; but those records were misplaced/lost in the Customs House. I....

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....ablish the basis of the claim. The authorities are not denying the export or the filing of required documents before them. The claim had been filed and taken on record by the Customs authorities. Drawback is a reimbursement towards taxes borne on exported goods. This is a normal requirement since exports are internationally taking place without domestic taxes being loaded to export prices. The app....