2022 (4) TMI 574

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the petitioner has challenged the impugned communications, dated 30.10.2008 and 14.11.2008 of the Assistant Commissioner of Central Excise, Tirunelveli, and the Assistant Commissioner of Customs (Refunds), Tuticorin, respondents 2 and 4 herein, respectively. 2.It is the specific case of the petitioner that they exported goods sometime in the year 2000 and filed two applications for fixation of brand rate duty drawback on 16.09.2000 and 03.11.2000 respectively. These applications were ultimately allowed only on 31.07.2008 and 04.07.2008 respectively and thereafter, the petitioner was paid the duty drawback under the provisions of the Customs and Central Excise Duties Drawback Rules, 1995 read with Section 75 of the Customs Act, 1962. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ''6. Cases where amount or rate of drawback has not been determined.- (1) (a) Where no amount or rate of drawback has been determined in respect of any goods, any manufacturer or exporter of such goods may, within sixty days from the date relevant for the applicability of the amount or rate of drawback in terms of sub-rule (3) of rule (5), apply in writing to the Central Government for the determination of the amount or rate of drawback thereof stating all the relevant facts including the proportion in which the materials or components are used in the production or manufacture of goods and the duties paid on such materials or components: Provided that the Central Government may, if it is satisfied that the manufa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and binding himself,- (i) to refund the amount so allowed provisionally, if for any reason, the Central Government decided not to allow drawback; or (ii) to refund the excess, if any, paid to him provisionally if the Central Government decided to allow a drawback: Provided further that when the amount or rate of drawback payable on such goods is finally determined, the amount provisionally paid to such exporter shall be adjusted against the drawback finally payable and if the amount so adjusted is in excess or falls short of the drawback finally payable, he shall repay to the Commissioner of Customs the excess or be entitled to the deficiency, as the case may be. (c) The bond referred to in clause (b) ma....