TaxTMI 
TaxTMI 
2021 (5) TMI 642
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....NDRESS+HAUSER/2018-19/ACC, S-3/BRU/60/ENDRESS+HAUSER/2018-19/ACC and S-3/BRU/49/ENDRESS+HAUSER/ 2018-19/ACC and that dated 11th December 2018 issued from S-3/ BRU/75/ENDRESS+HAUSER /2018-19/ACC by Assistant Commissioner of Customs, Brand Rate Unit (Export), purporting to communicate the refusal on the part of the jurisdictional Commissioner of Customs to condone delays, ranging from eight months and nine days to five months and eleven days, in filing claims for fixation of 'brand rate', that precluded sanction of 'duty drawback' on exports effected in four quarters between July 2017 and June 2018. 2. Narrating the background to their request, Learned Counsel for the appellant informs that the rejection in the impugned order had, ini....
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....t. The condition that the exporter should have been prevented by sufficient cause from applying within the prescribed time period has been removed. In case, the AC/DC or the Commissioner decide not to grant extension, they may do so after recording in writing the reasons for such refusal and the same may be communicated to the applicant through a speaking order. However, as advised by the Board vide Circular No. 14/2003-Cus., dated 6-3-2003, delays may generally be condoned on receipt of the exporter's application in this regard. xxxxx 6. The applications for fixation of Brand Rate of drawback have to be filed in the office of the Commissioner of Central Excise (or Customs & Central Excise) as provided in rules 6 and 7 of the Cu....
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....ri- Mumbai)] and in Anand Motor Products Pvt Ltd. v. Commissioner of Customs (Preventive), New Delhi [2015 (328) ELT 668 (Tri.-Del.)], had condoned the delay before remitting the matter back to the original authority for deciding upon the merits of the claim which, he suggests, would be appropriate remedy in the present appeal too. 6. Doubtlessly, several amendments were brought about in the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 vide notification no. 49/2010-Cus(NT) dated 17th June 2010 for liberalizing the procedure for fixation of 'brand rates' in sanctioning 'drawback' on exported goods. We particularly note that the Commissioner of Customs approached the disposal of applications of the appellant with rig....
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....evy as has been authorized by law and, on the other, the statutorily contracted obligation to exporters that their transactions would be purged of the tax element. Essentially, these reimbursements are legal commitments devolving on the State under Customs Act, 1962.' in Haldiram Foods International Pvt Ltd. v. Commissioner of Customs, Nagpur [final order no. A/86108/2020 dated 16th December 2020 in disposing of customs appeal no. 86048 of 2020]. 7. Furthermore, the competent authority deprived the exporter of opportunity to rebut the grounds of refusal by not placing them on notice of such intent. The generality of the reasons adduced reflect failure to consider each of the claims for identification of the impediment that the elapse ....