2019 (12) TMI 1388

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.... 380/14/DBK/17-RA, dated 22-1-2018 has been filed by Commissioner of Customs (Port) Kolkata, (hereinafter referred to as the applicant) against the Order-in-Appeal No. KOL/Cus. (Port)/AA/87/2017, dated 16-2-2017, issued by the Commissioner of Customs (Appeals), Kolkata. Commissioner (Appeals) vide the above mentioned Order-in-Appeal has allowed the appeal of the respondent and set aside the Order-....

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....re, a Show Cause Notice was issued to the applicant for the demand and recovery of drawback amount to the tune of Rs. 10,23,000/- in terms of Rule 16 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 read with Section 75A(2) of the Customs Act, 1962 along with applicable rate of interest. Jurisdictional adjudicating authority vide the above mentioned Order-in-Original conf....

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....nufactured and/or exported by a unit licensed as hundred per cent export-oriented undertaking in terms of the relevant provisions of the Import and Export policy in force. Further, the goods have been supplied by the DTA unit to a hundred per cent export oriented and the incidence of duty has been suffered by the DTA unit. 4. Personal hearing was granted on 25-9-2019, 7-11-2019 and 6-12-20....

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....port-export policy the goods supplied by a DTA unit to 100% export oriented unit are termed as 'deemed export'. The applicant has contended that duty has been paid on the bulk tea procured by them for export purpose. In the instant case Excise duty has been paid by bulk tea manufacturer and supplied to 100% EOU treating the same as 'deemed export'. Therefore, Government is of view that the resp....