2017 (9) TMI 1368

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....ggrieved appellants are before this forum. 2. Ld. Advocate, Shri M. Kannan, appearing on behalf of the appellant submitted that the letter states that the Board is against simultaneous availment of both the benefits DEPB & drawback. He also placed a letter F.No. 609/10/2006-DBK dated 10.11.2006 from the Dy. Secretary (Drawback), Ministry of Finance, CBEC on the subject of fixation of Brand rate of drawback in respect of passenger buses exported by the appellant. As per the Board s Circular No. 39/2001-Cus. dated 06.07.2001, the appellant can avail of a combination of DEPB benefits with brand rate of drawback of CVD paid in cash on imported inputs and /or excise duty paid on non-SION indigenous inputs on the strength of the duty paid docume....

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....r or decision so as to make the appeal maintainable would depend on facts of each case. If on consideration of the facts and circumstances, it is found that the order communicated by the impugned letter is such as to affect the rights of the party, the appeal should be maintainable. We put a pointed question to the learned Departmental Representative that if the appeal is held to be not maintainable, what would be the remedy of the appellant. The law does not countenance a situation where the person is rendered remediless. In the circumstances of the case, the only option available to the appellant was to approach the Commissioner and the Commissioner was obliged to decide the matter on merit. The order of the Commissioner holding the appea....