2018 (6) TMI 727

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....2 of the drawback schedule, under which the rate of drawback for Customs and Excise components of drawback put together was 10.3% to 12.2% of FOB value during the relevant period. The export goods were manufactured by M/s. Bishan Saroop Ram Kishen Agro (P) Ltd. The appellant purchased such goods from the above manufacturer on payment of duty and exported the goods under claim of drawback. The manufacturer also procured the inputs and availed Cenvat credit on such inputs and used the same for payment of duty while selling the same to the appellants. 2. The AIR for drawback prescribes a higher rate of drawback in respect of FIBCs exported without availing Cenvat credit of duty by the manufacturers. The appellant claimed and were sanctioned....

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....o goods which are manufactured without availing Cenvat credit and this condition is not with reference to the person exporting but with reference to the goods. In the present case, it is clear that the goods were manufactured availing Cenvat credit and hence the appellants will be entitled to the drawback only at the lower rate. 6. We have heard both sides and perused the appeal records. 7. The dispute is with reference to the drawback which is allowable under the AIR for FIBCs exported by the appellants. As per the facts of the case, the appellant has procured the export goods from other manufacturers, on payment of duty. The manufacturers in turn have availed Cenvat credit and using the same have paid the duty on the goods sold to t....

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.... perusing the Circular and para-7 of the above circular, it is easily seen that the circular has clarified the payment of drawback in respect of the goods which are purchased by merchant exporters from traders in the local market. There is a presumption that the goods available in the market are deemed to be duty paid. But in the facts of the present case, it is evident that the appellant has not procured the export goods from any trader in the market but directly from the manufacturer who has paid the central excise duty on such goods by availing Cenvat credit. 9. We have perused the Notification No. 103/2008-Cus (NT) dated 28.08.2008 in which the AIR for drawback for the period 2008-09 was notified. The relevant condition of the Notifi....