2019 (4) TMI 339

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.... customs under section 74 of Customs Act, 1962, read with Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995, and claim filed on 14th February 2007. Though, the claim had been initially rejected by the original authority on ground of delay beyond that specified in law, the first appellate authority remanded the matter back to the original authority directing condonation of delay. In remand proceedings, the original authority limited the eligibility of drawback to 98% of Rs. 39,31,670/- and sanctioned Rs. 38,53,037/-. The remaining amount, paid as additional duties of customs amounting to Rs. 47,07,366/-, was held to be ineligible as CENVAT credit of this amount was likely to be availed by the appellant and, thereby, consti....

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....s. 47,07,366.00 in their Cenvat credit account. Thus, the duty paid on importation remains after taking Cenvat credit only Rs. 39,31,670.00. The reversal of the Cenvat credit which was equal to the CVD, will not change the position for the reason that the amount reversed/paid after clearance of the Capital Goods was Central Excise duty and nowhere the CENVAT Credit Rules, 2004 allows utilization of the credit for payment of CVD or any Customs duty other than the duties of excise specified in the rules. Therefore, the amount of credit so reversed/paid is not considered for calculating the drawback amount on re-export of the Oilfield Equipments. In other words, the drawback is allowed on the duty amounting to Rs. 39,31,670.00 only as the expo....