Revision of Final Order by Customs Appellate Authority on Drawback Entitlement was not allowed

Vedanta Limited Vs Union of India (Orissa High Court) Conclusion: Once the earlier Order-in-Appeal determining assessee’s entitlement to drawback had attained finality and was accepted by the Department, the Commissioner (Appeals) in a subsequent proceeding could not reopen or revisit the issue of eligibility for drawback while examining the consequential order. Held: Assessee-company was a manufacturer having units in SEZ and DTA, applied for fixation of brand rate of duty drawback under the Customs and Central Excise Duty Drawback Rules, 1995. Principal Commissioner (Appeals), by Order-in-...