Page 230 - ELT_15th August 2020_Vol 373_Part 4

564 EXCISE LAW TIMES [ Vol. 373

No. 96/2009-Customs, dated 11-9-2009, Government allows the impugned six
rebates claims cumulatively amounting to Rs. 92,04,840/- (Rupees Ninety Two
Lacs Four Thousand Eight Hundred and Forty) to the applicant. The order-in-
appeal is set aside and the revision applications are allowed.
_______

2020 (373) E.L.T. 564 (G.O.I.)
BEFORE THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE
[Department of Revenue - Revisionary Authority]
Ms. Mallika Arya, Additional Secretary
IN RE : NARENDRA TEA COMPANY PVT. LTD.
Order No. 70/2019-Cus., dated 20-12-2019 in F. No. 380/14/DBK/2017-RA
Demand/Recovery - Drawback - 100% Export Oriented Unit, Admissi-
bility to - Payment of Excise duty on “Bulk Tea” supplied to assessee by man-
ufacturer - HELD : As per provision of Import-export policy goods supplied by
DTA unit to 100% Export Oriented Unit are termed as ‘deemed export’ - Excise
duty paid by bulk tea manufacturer and supplied to 100% EOU treating same
as ‘deemed export’ - Therefore, assessee by no stretch of imagination being
100% EOU may claim drawback on export goods since drawback not admissi-
ble to 100% EOU in terms of General Notes 2(c) of C.B.E. & C. Notification No.
31/1999-Cus. (N.T.) - Commissioner (Appeals) findings that 100% EOU eligible
for drawback in terms of D.G.F.T. Notification No. 39 (RE-1)/1997-2002, dated
22-11-2001 erroneous and set aside - Rule 16 of Customs, Central Excise Duties
and Service Tax Drawback Rules, 1995. [para 5, 6]
Application allowed
[Order]. - A Revision Application No. 380/14/DBK/17-RA, dated 22-1-
2018 has been filed by Commissioner of Customs (Port) Kolkata, (hereinafter re-
ferred to as the applicant) against the Order-in-Appeal No. KOL/Cus.
(Port)/AA/87/2017, dated 16-2-2017, issued by the Commissioner of Customs
(Appeals), Kolkata. Commissioner (Appeals) vide the above mentioned Order-
in-Appeal has allowed the appeal of the respondent and set aside the Order-in-
Original Bearing No. 12/2004, dated 6-9-2004 passed by the Dy. Commissioner of
Customs, Drawback, Customs House, Kolkata. The demand of Rs. 10,23,000/-
was confirmed under aforesaid Order-in-Original in terms of Rule 16 of Cus-
toms, Central Excise and Service Tax Duties Drawback Rules, 1995 since the
drawback amount was paid erroneously to the respondent i.e. M/s. Narendra
Tea Company (100% Export Oriented Unit).
2. Brief facts of the case are that the respondent filed a drawback claim
in respect of 22 Shipping Bills with the jurisdictional Customs authorities. The
said claim amounting to Rs. 10,23,000/- was allowed by the jurisdictional Dy.
Commissioner of Drawback, Drawback, Kolkata. However, on scrutiny, it was
found that the applicant was not eligible for drawback and therefore, a Show
Cause Notice was issued to the applicant for the demand and recovery of draw-
back amount to the tune of Rs. 10,23,000/- in terms of Rule 16 of the Customs,
Central Excise Duties and Service Tax Drawback Rules, 1995 read with
Section 75A(2) of the Customs Act, 1962 along with applicable rate of interest.
EXCISE LAW TIMES  15th August 2020  230