VISHAL BEVERAGES PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) C.M. NO.247/2014 (for exemption)

(2.) THE writ petitioner is aggrieved by the order dated 18.11.2013 of the second respondent, the Central Board of Excise and Customs ("the CBEC"), made in compliance with the order of this Court in W.P.(C) 136/2014 Page 2 W.P.(C) 1862/2013 dated 12.8.2013, by which it was required to dispose of a request seeking relaxation of time in respect of a plea for unclaimed portion of drawback on the re -exported goods. The first respondent, the Union of India though the Ministry of Finance, exercises control over the second respondent, the CBEC.

(3.) RE -export of the equipment was carried out on 12.8.2007 within 3 months from date of import. After this, the petitioner approached the Office of the Commissioner of Customs (Export) ("CC(E)") by application of 25.9.2007 claiming drawback of basic customs duty only, and not of the Central Excise duties. The claim was settled to the extent of 93.67% of the basic customs duty paid and payment was accordingly received.