2018 (7) TMI 1298

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....hri S. Guha, AC(AR) for the Revenue (s) ORDER Per Shri Bijay Kumar : The present appeal has been filed by the appellant against Order-in-Original NO.C.No.V(30)35/Tech/RKL/2015 dated 26.09.2016 passed by Ld. Commissioner, regarding non-fixation of brand rate of duty drawback for export of electricity to Special Economic Zone (SEZ), on the ground that under CTH 27.16 of CETA, 1985 the rate ....

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.... on electricity as inputs for the manufacture of export goods. In this regard he refers to SEZ Act, 2005 wherein paragraph 8 is mentioned that : "(8) Drawback or Duty Entitlement Pass Book credit against supply of goods by Domestic Tariff Area supplier shall be admissible provided payments for the supply are made from the Foreign Currency Account of the Unit. [Provided that the reimbursement....

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.... Hindustan Zinc Ltd. vs. UOI [2017(345) ELT 209 (Raj.)], wherein it is held that the assessee was eligible for the drawback benefit in respect of electrical energy. 3. Ld. Advocate also refers/relied upon the Circular No.39/2001-Cus dated 06.07.2001 which has clarified that brand rate for draw back shall be considered even if the goods are non- excisable subject to the condition that the import....

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.... SEZ Rule, 2006 states that in case supplies by DTA unit to SEZ developer, payment in Indian Rupees, would be allowed for draw back purposes. 4. Ld. DR reiterates the findings of the Ld. Commissioner in the impugned order and submits that in view of the above the appellant is not entitled for fixation of brand rate in this case. 5. Heard both sides and perused the appeal records. 6. After....