Special brand rate of drawback was available even if assessee had claimed drawback at rate prevailin

Excise & Customs : In absence of any prohibition, manufacturer or exporter is not barred from seeking a determination of special brand rate under rule 7 merely because, at time of export, he had applied for and was granted drawback at all industry rate under rule 3; CBEC Letter F. No. 606/04/2011-DBK, dated 30-12-2011 clarifying to contrary was struck down