TaxTMI 
TaxTMI 
2007 (3) TMI 45
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....uthorities and declaration regarding source of leather used in the export product) within 30 days. The required documents were not produced within the stipulated time. In the absence of the documents, the Customs portion of drawback claim was sanctioned in Shipping Bill dated 4-9-1998 and no amount was sanctioned in the other two Shipping Bills. Subsequently, the party filed supplementary claims in respect of all the three Shipping Bills. After hearing them, the Commissioner rejected the supplementary claims as time-barred. Hence the present appeal. 2. Learned Counsel for the appellants referred to the relevant provisions of the Customs, Central Excise, Duties and Service Tax Drawback Rules, 1995 and submitted that learned Commissioner had....
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.... it was only on 9-11-1998 that the appellant came to know from the bank that drawback claim to the extent of only Rs. 46,221/- had been sanctioned in the first Shipping Bill and that the rest of the claim made in that Shipping Bill had not been allowed. The appellant had no means to know the reasons for rejection of part of the claim. This was the situation in respect of the remaining Shipping Bills also, wherein the entire claim was rejected. For want of communication of decision on original claims, the appellant was not in a position to take recourse to the remedy available in law against rejection of drawback claim, nor could they promptly file supplementary claims within the time limit prescribed under Rule 15. The provisos to Rule 15(1....
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....rmination or revision or settlement to them. This case of the appellant has not been successfully rebutted by the respondent. In the result, we set aside the impugned order and remand the matter to the assistant Commissioner / Deputy Commissioner of Customs having jurisdiction over the subject-matter of the drawback claims for considering the supplementary drawback claims of the exporter on merits after giving them an effective opportunity of being heard. The appeal stands allowed by way of remand. Appeal No. C/319/2000 : 4. This case is similar to the case we have already disposed of. The appellant had exported four consignments of "leather garments" under claim for drawback. Certain documents which were required for considering the cla....