2017 (11) TMI 843

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....ppellant. Shri S.K. Sheoran, DR, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - This appeal is directed against the impugned order dated 13-12-2013 passed by the Commissioner of Customs, Jaipur, wherein the request of the appellant for allowing drawback at All Industry Rate was rejected. 2. Brief fact of the case are that the appellant is engaged in the manufa....

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....and that the appellant had not filed the declaration in terms of Rule 12(1)(a) of the Customs & Central Excise Duties Drawback Rules, 1995. Thus, the impugned order has concluded that non-filing of drawback declaration was not beyond the control of the appellant and accordingly, is not a fit case for exemption in terms of Rule 12(1)(a) ibid. 3. Heard both sides and perused the records. ....

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....pect of drawback claims pertaining to All Industry Rates of Drawback. 5. A bare reading of Rule 12(1)(a) ibid and the Circular dated 16-1-2004 issued by the C.B.E. & C. demonstrate that the conversion is permissible, only when the exporter is able to satisfy the Commissioner of Customs that "for reasons beyond his control", the drawback was not claimed. In the present case, documents avail....

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....eveals that the appellant was diligently pursuing its matter for issuance of DFRC. Thus, filing of drawback declaration in respect of the shipping bills was beyond the control of the appellant, since revocation of DEL happened much later. Therefore, in terms of the C.B.E. & C. Circular dated 16-1-2004, the ld. Commissioner of Customs should have considered the case of the appellant and allowed the....