claims: Provided that the Specified Officer shall follow the [Customs and Central Excise Duties Drawback Rules, 2017, as amended from time to time] [Substituted 'Customs ... other similar scheme laid down under the Customs and Central Excise Duties Drawback Rules, 2017, as amended from time to time, the Unit or Developer
Prince Khadi Woollen Handloom Producers Coop Society v. CCE , Kuil Fireworks v. CCE , CCE v. ITC 2005 ( 179) ELT 15 (SC), Sandvik Asia ... Section 142 of the Customs Act, 1962 to recover the customs component of the drawback corresponding to the unrealized export proceeds. The decision in Moti
Notification No.67/98 Customs (NT) dated 1.9.98 issued under the Customs & Central Excise Duties Drawback Rules, 1995,
(b) The duty drawback amounting ... officer of customs specially authorised in this behalf by the Assistant Commissioner of Customs or Deputy Commissioner of Customs to enable such authorised officer
Commissioner of Customs
Custom House, 33, Rajaji Salai
Chennai-1.
2.Deputy Commissioner of Customs
(SEA) Drawback, Custom House
33, Rajaji Salai, Chennai ... Commissioner of Customs,
Custom House,
33, Rajaji Salai
Chennai-1.
2.The Deputy Commissioner of Customs,
(SEA) Drawback, Custom House,
33, Rajaji Salai, Chennai
Customs & Central Excise Duties Drawback Rules, 1995, drawback is allowed to the exporters for the duties of Customs and Central Excise suffered ... also indicated with their Customs and Central Excise allocations. The customs allocation denotes the Basic Customs Duty, Surcharge on Basic Customs Duty and the Special
portion of the drawback amount has been debited in the Cenvat account the respondent company has not claimed drawback with the customs. He has allowed ... availing the drawback benefit is concerned.
7. The respondent company has clearly availed a cash drawback from the Customs department. Merely by debiting Central Excise
consignments in usual course of business under claim for drawback based on all industry drawback rates. Price was the sole consideration for these exports ... total Rs. 3,31,11,662.68 to the Indian Customs at Kolkata and a drawback availed on this FOB value
proceedings on hand which are arising out of the Customs Act relating to drawback amount and that therefore, even if the Enforcement Directorate has dropped ... Customs Act 1962 read with Rule 16-A of the Customs & Central Excise Duty Drawback Rules-1995. It is not disputed by the petitioner
mainly Section 75 of the Customs Act and Rule 16A of the Customs and Central Excise Duties (Drawback) Rules, indicates great emphasis on the time ... drawback shall be deemed never to have been allowed, and in case drawback has already been paid erroneously, such drawback is recoverable under Section
incentive received
by assessee as one not under the Customs and Central Excise Duty
Drawback Rules, 1971.
3. Now before ... could not be denied to
assessee claiming duty drawback under Duty Drawback Rule, 1995.
Reliance was also placed on the decision of the co-ordinate
