9911796707
TMI Blog2005 (12) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : C.N.B. Nair, Member (T)]. The appeal is directed against recovery of drawback amount of about Rs. 97 lakhs. The order reads as under :- I, therefore, order that an amount of Rs. 96,67,632/- paid to the exporter be recovered in terms of Rule 16A of the Drawback Rules. I also order that an amount of Rs. 58,54,144/- already paid back voluntarily by Ms. Intrapo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of by the buyers, and as a result, the appellant had to arrange to sell the goods to other buyers. Time was taken in finding new buyers and disposing of the goods. This explanation of the appellant was not accepted by the Commissioner, with the observation that the remittances which have taken place after more than three years cannot be accepted. It is also observed that it is unlikely that aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en on December 4, 2002 to the Dte. General of Revenue Intelligence intimating them about the remittances. The foreign exchange remittances to the appellant were also indicated export billwise. The Revenue authorities have nowhere shown that the remittances in question were not for the goods under export or that remittances have been arranged by the appellant himself. In these circumstances, the ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The finding of the Commissioner that remittances from abroad can not be for the exports made is contrary to facts and circumstances of the case and cannot be sustained. Accordingly, we set aside the impugned order and allow the appeal. The appellants shall be entitled to the consequential relief of restoration of drawback amount returned by them. (Order dictated pronounced in the open Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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