2016 (6) TMI 1205

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....rused the records. 2. Issue involved in the present appeal relates to fixation of brand rate of drawback under Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. 3. The appellant is registered with Central Excise Department and are engaged in the manufacturing of Air Conditioners, classified under Chapter Heading 8415 of the First Schedule of the Central Excise Ta....

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....ule, wherein a drawback rate has been prescribed @1.9% in both cases where Cenvat facility has been availed and where Cenvat facility has not been availed. As per Note 7 of the Notes and Conditions issued from time to time to the drawback Schedule, the rate of drawback where Cenvat facility has been availed means that the rate pertains to Customs portion and where Cenvat facility has not been avai....

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....lhi, vide application dated 27.08.2015. Later, the Appellant came to know that the application for fixation of brand rate of duty drawback has to be applied to the jurisdictional Central Excise Commissionerate, the Appellant filed the application for the same to the Commissioner of Central Excise, Dehradun with a copy to the Assistant Commissioner, Central, Excise Division on 19.11.2015. Appellant....

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.... 7. On condonation of delay, it is found that the issue is covered by the decision of the Tribunal in the case of Amber Distilleries Ltd. Vs. CCE Thane-I-2016(337) E.L.T. 602 (Tri.-Mumbai). Wherein it has been held that drawback being beneficial legislation need consideration in broader perspective and not in narrow compass and provision for condonation of delay up to 12 months in not filing bran....