2008 (4) TMI 45

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....m for duty drawback of Rs. 11,79,199/- under Section 74 of the Customs Act, 1962. 2. A show cause notice was issued to the assessee as to why the duty drawback claimed be not rejected on the ground that the goods were not easily identifiable. Reply to the show cause notice was given. 3. The authority-in-original vide his order dated 13th October, 1999 rejected the claim of the assessee on the ground that the goods were not identifiable on physical examination. Being aggrieved, assessee filed an appeal before the Commissioner (Appeals). Commissioner (Appeals) by his order dated 14-2-2000 accepted the appeal and remanded the matter to the assessing officer for de novo consideration. 4. A second show cause notice was issued proposing ....

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....venue. In such cases 98% of the credit amount debited against DEPB for the export of such goods, shall be generated by the concerned Commissioner of Customs in the form of a Certificate, containing the amount generated and the details of the original DEPB. Based on the Certificate, a fresh DEPB shall be issued by the concerned Licensing Authority. The fresh DEPB, so issued, shall have the same port of registration and shall be valid for a period equivalent to the balance period of validity of the DEPB against which such goods were imported." 7. The appellate authority rejected the prayer of the assessee for issuance of a certificate on the ground that Public Notice dated 30-6-2000 would not be applicable to the case of the assessee as th....