ALFA LAVAL (INDIA) LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. The Respondents waive service. By consent of parties, Rule made returnable forthwith and heard finally.

(2.) This Petition under Article 226 of the Constitution of India seeks quashing of the Circular dated 30th December, 2011 issued by the Central Board of Excise and Customs, New Delhi (CBEC), to the extent that it purports to clarify that an exporter cannot claim the Brand Rate of drawback under Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 (hereinafter referred to as the "Drawback Rules"), after having availed of the All Industry Rate of drawback under Rule 3. As a consequence of this, the Petitioner has also challenged the Order-in- Appeal dated 27th September, 2012 passed by the Commissioner of Central Excise (Appeals) (Respondent No.3) and the orders / letters dated 19th April, 2012, 11th June, 2012 and 24th July, 2012 issued by the Additional Commissioner (BRU) of Central Excise, Pune I (Respondent No.5).

(3.) The short question that arises for our consideration is whether the Petitioner, at the time of export of the goods, having claimed/granted drawback at the All Industry Rate under Rule 3 of the Drawback Rules, is entitled to make an application seeking determination of the Brand Rate of drawback in terms of Rule 7 thereof and claim the differential amount.