2017 (12) TMI 169

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....ith the remarks of the pre audit, before deciding the issue and following the principle of natural justice, a show cause notice dated 23.3.2017 was issued to the party. I am also of the view that when the party has already claimed drawback under Notification No.41/2012. The Rule 12 (1) (a) (ii) of Drawback Rules, 1995 or any other law debars the claim to be considered under the notification." 2. The Commissioner (Appeals) has held that in the Notification NO.41/12-ST dt.29.6.2012, there is no condition providing that the refund claim under this notification would not be admissible when the appellant has claimed drawback under Part-A of the drawback schedule. On that basis, he has allowed the refund. Aggrieved from same, the Revenue has fil....

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....cord. 6. I find that under Rule 12 (1) (ii) of the Drawback Rules referred to by the Ld. AR, a declaration is required to be made in respect of input services used in the manufacture of export goods on which drawback has been claimed. As the services in question, namely, clearing and forwarding agent service and custom house agent service are used at the port of export and after the goods have been manufactured, the provisions of Drawback Rule 12 (1) (a) (ii) are clearly not applicable to these services. As for the contention that the notification is not admissible when the appellant have claimed drawback under Part-A of the drawback schedule, Ld. AR agrees that the said clause does not exist in the present Notification No.41/2012-ST. Acco....