1993 (9) TMI 109

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.... in respect of the export of these Nylon Tyres, the petitioners were entitled to drawback at the rate to be fixed by the Central Government by notification in the Official Gazette. In respect of the export of these tyres to Pakistan for the year 1978 the Government of India, Ministry of Finance fixed the duty drawback rates for the period 1-1-1978 to 31-12-1978 by Notification No. F/GOI/2001/18/78-DBK, dated 9-2-1979. The petitioner accordingly, by their letter dated 4-5-1979 addressed to the Superintendent, Customs (DBK), Amritsar, Punjab sent 23 claim bills in respect of export of Nylon Tyres effected by them during the calendar year 1978. In the said letter the petitioners also stated that they had claims for duty drawback in respect of ....

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....ia, Ministry of Finance, Department of Revenue, the petitioners were informed that it had been decided to allow drawback to the petitioners at the rates indicated in the annexure to that letter on the export of goods manufactured by the petitioners. The rates so fixed were for the period 1-1-1979 till 31-3-1980. A detailed annexure running into 9 pages gives the rate of drawbacks on various types of Nylon Tyres and other Tyres as set out therein. 4. In the meanwhile, by an order dated 8-9-1980 passed by the Assistant Collector of Customs, Amritsar, the claim of the petitioners for duty drawback in respect of their six export bills for the period February/March, 1979 was rejected on the ground that the claim was pending for a long time an....

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....he petitioners accordingly filed an appeal which was dismissed on the ground that the appeal was time-barred. On the same ground, the revision application of the petitioners before the Government of India, Ministry of Finance was also rejected. Hence, the petitioners have filed the present petition. 7. From the above facts it was quite clear that the petitioners were entitled to duty drawback in respect of six bills of export in connection with the export of Nylon Tyres made by them to Pakistan in the months of February and March, 1979. The duty drawback rates under Sections 74 and 75 are required to be fixed by taking into account the various factors which are set out in those sections. The rate of duty drawback was so fixed for the per....