2004 (1) TMI 87

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....titled to claim drawback of duty paid on the materials used in the manufacture of the Cameras which were exported. Under the Drawback Rules, the rate of drawback for the respective item is specified. 2.Where the rate of drawback has not been determined on any article, then, under the Rules, the manufacturers or exporters of such articles were required to make an application to the Central Government under Rule 6 of the Drawback Rules seeking determination of the amount or rate of drawback with necessary particulars as more particularly set out therein. In respect of the products exported by the petitioners, the rate of drawback was not determined by the Central Government and, therefore, it was obligatory on the part of the petitioners t....

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.... prescribed under Rule 6 of the Drawback Rules were time-barred and, therefore, the petitioners were liable to refund the amount of drawback granted on cameras for which the applications were made beyond time. 4.Thereafter, the petitioners on 18th January, 1992 made an application to the Central Government under Rule 15 of the Drawback Rules, 1971 seeking relaxation of conditions so that the legitimate claim for drawback is not denied on the technical ground that the application seeking determination of rate of drawback was not made in time. By an order dated 18th June, 1992 said application was rejected by the Customs authorities. Challenging the said order dated 18th June, 1992 as well as order dated 6th December, 1991 seeking refund o....

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.... Drawback Rules including Rule 6 are not deprived of the duty drawback on account of non-fulfilment of the conditions. In other words, Rule 15 is a beneficial Rule made to protect the interests of the manufacturers or exporters. At the relevant time earning foreign exchange was very important and the Government with a view to boost exports decided to condone certain lapses so  that manufacturers or exporters concentrate more on effecting exports rather than complying with the technical formalities in claiming duty drawback. It is pertinent to note that Rule 15 specifically provides that if the Central Government is satisfied in relation to any exports of goods that the exporter or his agents has for the reasons beyond his control faile....