COMMISSIONER OF CUSTOMS Vs. LEELA SCOTTISH LACE LTD

JUDGEMENT

(1.) These four tax referred cases are before us for answering the following four common questions arising out of the order dated 10.01.2003 passed in appeal No. C/105/02, No. C/160/02, No. C/161, 162/02 AND No. C/166/02 by the Customs, Excise and Service Tax Appellate Tribunal (for short, 'the Tribunal'), South Zonal Bench at Bangalore as indicated in reference orders dated 23.11.2004.

(2.) The four questions for our answer have arisen out of similar facts but have become four references for the reason that claim for duty drawback in terms of Section 75 of the Customs Act, 1962 [for short, the Act] put forth by the Respondent-Assessee allowed in the first instance but denied on re-opening of four assessment orders and goods in respect of which disputes are arising have been exported at different points of time from two airports one at Bangalore and another at Chennai. The Assessee after the reopening, failed before the adjudicating authority, but met with success before I-appellate authority namely the Tribunal. Therefore, the revenue for resisting the benefit of duty drawback, which the Respondent-Assessee, otherwise becomes entitled to in terms of order of the Tribunal, the present reference cases at the instance of the revenue.

(3.) Though references are four in number, referred questions are common and facts are similar. It is for these reasons we have found it convenient to answer the questions under reference by this common order.