duty drawback.
Thus, column A of the drawback schedule framed by DOR enables such
suppliers to claim duty drawback, if cenvat credit is not claimed ... figures shown under the drawback rate and
drawback cap appearing below the column "Drawback when Cenvat
facility has not been availed" refer
under:
(5) The figures shown under drawback rate and drawback
cap appearing below the column "Drawback when Cenvat
facility has not been availed ... seen that there
are two types of Drawback Rates for every commodity i.e. Drawback Rate
when Cenvat facility has not been availed and Drawback
with effect from 01.10.2011,
there are two types of drawback, one is composite drawback when CENVAT
facility has not been availed which is at higher ... figures shown under the drawback rate
and drawback cap appearing below the column
"Drawback when Cenvat facility has not been availed"
refer
which provided
that an importer shall be entitled to avail the drawback or
CENVAT credit of additional duty leviable under section 3
of the Customs ... cleared through debit
under DEPB are exempted goods and, accordingly, no
CENVAT or drawback was allowed for such payments. Para
4.3.5 of the Foreign Trade
petitioners, subject to respondent no.2 verifying as to
whether duty drawback/CENVAT credit had been availed of by the
petitioners, with regard to Central ... whether or not the
petitioners had availed of the duty drawback/CENVAT credit with regard to
Central Excise and Service Tax component. Accordingly, respondent
exporter is entitled to drawback based on All Industry Drawback
Rates, Brand Rate Drawback and Special Brand Rate Drawback.
Then, it is stated that ... Industry Rate of Duty Drawback. In Column 'A' the rates of
drawback are specified considering the CENVAT Credit is not
availed. In Column
under shown under
drawback rate and drawback rate and drawback rate and drawback rate and
drawback cap drawback cap drawback cap drawback cap
appearing below ... column the column the column the column
“Drawback when “Drawback when “Drawback when “Drawback when
Cenvat facility has Cenvat facility has Cenvat facility has Cenvat
entitled to
avail the drawbacks of the customs duty and CENVAT credit or
drawback or additional customs duty against the amount debited in
the scrips ... said scrip;
(9)that the importer shall be entitled to avail drawback
or CENVAT credit of additional duty leviable under
section 3 of the said
reproduced as under:-
Chapter Description of goods Unit Drawback when cenvat Drawback when ... cenvat facilities
facilities has not been has been availed
availed
Drawback Drawback Drawback rate Drawback
Rate cap per unit cap per unit
facility has not been Cenvat facility has
availed been availed
Drawback Drawback Drawback Drawback
Rate Cap per Rate cap per
unit in Rs. unit ... drawback
drawback rate and drawback cap specified in the said Schedule
appearing below the column shall not be applicable to export of
“Drawback when Cenvat
