TaxTMI 
TaxTMI 
2016 (6) TMI 68
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.... 1,47,445/- in respect of the drawback claims, Subsequently, it has been observed that the export proceeds have not been realized within the stipulated period as specified under rule 16A of Customs, Central Excise Duties and Service Tax Drawback rules,1995 read with Foreign Exchange Management Act,1999 including any extension. As per rule 16A of Customs and central Excise duties and Service Tax drawback rules, 1995, where an amount of drawback has been paid to an exporter or a person authorized by the exporter, but the sale proceeds in respect of such export goods have not been realized by them on behalf of the exporter in India within the period allowed, under the Foreign Exchange Management Act, 1999 including any extension of such period....
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....the Commissioner (Appeals), Coimbatore which are not just and necessary. We had also enclosed herewith the Bank Realization certificate copies related to the shipping bills for which the order in original for your goods self-kind perusal. thus there is no need for repaying the duty drawback amount as amended in the order in original. 4.3 The applicant had reply the SCN issued in the month of May 2011 along with the relevant BRCS in proof of realization of export proceeds for the relevant exports effected under the above referred Shipping Bills. The applicant could not attend the Customs Office and submit relevant documents on the date of hearing as he was not in knowledge of the same. The applicant was neither negligent nor careless for th....
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....a. Therefore, the original authority vide the impugned Order-in-Original confirmed the demand of already sanctioned drawback and also imposed penalty. Commissioner upheld the impugned Order-in-Original. Now, the applicant had filed this Revision Application on grounds mentioned in para (4) above. 8. Government observes that the provisions of recovery of already sanctioned drawback have been prescribed under Section 75 of the Customs Act, 1962 and Rule 16A of the Customs, Central Excise and Service Tax Duty Drawback Rules 1995. The relevant provisions are reproduced as under: "SECTION 75. Drawback on imported materials use in the manufacture of goods which are exported.- (1) where it appears to the Central Government that in respect of ....
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.... class of goods as the Central Government may, by notification in the Official Gazette, specify in this behalf: Provided further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf for the exporter in India within the time allowed under the Foreign Exchange management Act, 1999 (42 of 1999), such drawback shall except under such circumstances or such conditions as the Central Government may, by rule, specify be deemed never to have been allowed and the Central Government may, by rules made under sub-section (2), specify the procedure for the recovery or adjustment of the amount of such drawback. 16A.Recovery of amount Drawback where ex....
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....stant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be of Deputy commissioner of Customs shall pass an order to recover the amount of drawback paid to the claimant and the exporter shall repay the amount so demanded within) thirty days of the receipt of the said order: (In rule 16A, in sub-rule (2) has been substituted vide Notification No. 10/2006-Customs (N.T.) dated 15/02/2006) provided that where a part of the sale proceeds has been realized, the amount of drawback to be recovered shall be the amount equal to that portion of the amount of drawback paid which bears the same proportion as the portion of the sale proceeds not realized bears to the total amount of sale proceeds. (3) Where the exporter fails....
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....determine its authenticity, validity and as to whether the export proceeds were received within stipulated period including any extensions by RBI as claimed by the applicant. Also, the BRCs submitted by the applicant must conform the manner and format as prescribed by the DGFT. As such, the cases are required to be remanded for fresh consideration. It was the responsibility of the applicant to submit evidence of receipt of sale proceeds immediately upon receipt which they admittedly failed to do. However, in the interest of justice, the applicant will submit these Bank Realization certificates (BRCs) in original along with evidence that these were indeed submitted vide letter dated 04.07.2011 in response to the Show Cause Notice to enable v....