TaxTMI 
TaxTMI 
2022 (9) TMI 958
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.... Section 129E of the Customs Act, 1962 (in short 'Act'). 2. The challenge is on the grounds that the petitioner, engaged in production and export of textile garments, claimed dutydrawback of an amount of Rs.2,26,57,388/- for various shipping bills. The drawback, originally granted, was sought to be recovered along with penalty under Section 117 of the Act on the ground that the petitioner had not satisfied the conditions under the drawback scheme. 3. Admittedly, the petitioner has not received the bank realisation certificates in respect of some of the transactions and there is no dispute on the position that there was non-compliance with this condition. 4. The petitioner had also not appeared in response to show cause notice or ....
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....s used in the manufacture of goods which are exported. - (1) Where it appears to the Central Government that in respect of goods of any class or description [manufactured, processed or on which any operation has been carried out in India] [being goods which have been entered for export and in respect of which an order permitting the clearance and loading thereof for exportation has been made under section 51 by the proper officer], [or being goods entered for export by post under section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer], a drawback should be allowed of duties of customs chargeable under this Act on any imported materials of a class or description used in the [manuf....
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...., specify the procedure for the recovery or adjustment of the amount of such drawback. 9. That apart, the term 'drawback' is itself defined under the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 as follows: "drawback' in relation to any goods manufactured in India and exported, means the rebate of duty or tax, as the case may be, chargeable on any imported materials or excisable materials used or taxable services used as input services in the manufacture of such goods." 10. In my considered view, there is no merit in the distinction that is sought to be made by the petitioner between the concepts of 'duty' and 'drawback' since what the petitioner/assessee is permitted to draw-back is the duty paid by it on c....