TaxTMI 
TaxTMI 
2018 (2) TMI 1842
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Ltd., Gautam Budh Nagar (U.P.) (hereinafter referred to as the applicant) against Order-in-Appeal No. NOI/Excus/002/App/382/14-15, dated 25-2-2015, passed by the Commissioner (Appeals) Customs and Central Excise, Noida. 2. Brief facts of the case leading to the filing of the Revision Application are that the applicant filed a drawback claim for Rs. 18,08,645/- which was rejected by the orig....
X X X X Extracts X X X X
X X X X Extracts X X X X
....C.B.E. & C. Circular No. 43/2007-Cus., dated 5-12-2007 the duty drawback is admissible to them. 4. Three personal hearings were offered on 24-11-2017, 14-12-2017 and 5-1-2018. While the jurisdictional Assistant Commissioner, Shri S.K. Srivastava availed hearing on 24-11-2017 itself, the advocates of the applicant sought adjournment of the hearing each time by citing different reason from whi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed to be filed in this case in from CA-8 under Section 129DD of Customs Act, 1962. Therefore, evidently the application is not filed in proper manner. 6. Further from the Revision Application and the orders of the lower authorities, it is evident that actually the goods have been finally exported to M/s. Utexam Logistics Ltd., Ireland through M/s. DHL, a SEZ unit in India. The applicant itse....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the SEZ Rules specifically provides that the drawback against supply of goods by DTA supplier shall be admissible provided payment for the supply are made from the foreign currency account of the SEZ Unit. Thus, to be eligible for claiming drawback of duty, it is imperative that the payment in foreign currency should be received by the DTA Unit from the SEZ Unit only. In the above referred C.B.E.....