1992 (2) TMI 108

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....shad and Company Ltd. exported fish plates under the cover of Shipping Bill No. EF. 677 dated 19-7-1989 and claimed drawback under Brand Rate Letter F.No. 601/4901/13/89-DBK (Cal-151) dated 26-10-1989 issued in favour of M/s. Shree Lakshmi Iron & Steel Works Pvt. Ltd. Their drawback claim was rejected by the original adjudicating authority by his order dated 7-2-1990 on the grounds that as the bra....

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....contended that the Madras Customs House has been giving drawback to the manufacturers on production of disclaimer certificate from the actual exporters. In proof thereof they produced photo-copies of the Shipping Bills No. 811 dated 12-5-1989 and 567 dated 22-5-1991 where under the exports were effected by M/s. Harparshad & Co. Ltd. while the drawback was given to the manufacturers M/s. Modern Til....

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....erchant exporter. Thus, in this case Collector should have allowed the benefit of rate letter even if goods were exported by merchant exporter after obtaining disclaimer certificate from the merchant exporter and ensuring that no double payment is made against the same export. In view of the above, Government allow this revision application subject to conditions mentioned in the preceding para and....