9911796707
TMI Blog2006 (5) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. This appeal is directed against Order-in-Appeal dated, 7-7-2005 which upholds the order of the adjudicating authority in denying the draw-back claim of the appellant. 2. The relevant facts that arise for consideration are that the appellant imported certain machines and filed bill of entry. The said bill of entry was assessed and the goods cleared on payment of duty and after testi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was given a cheque bearing No. 571052 for Rs. 1,48,648/-. Having accepted at the first instance that the drawback claim is permissible to the appellant, cheque was issued. Subsequently the Asst. Commissioner, Drawback vide his letter dated, 26-4-2004 addressed to the appellant directed them to deposit the drawback amount immediately. Contents of the said letter are as under:- C.N:o.VK ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... faithfully, Sd/- ASSISTANT COMMISSIONER (Drawback) 4. The appellant deposited the whole amount along with interest vide TR-6 challan dated, 20-5-2004. 5. Surprisin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before the Commissioner (Appeals). 6. In view of the facts and circumstances as mentioned above the order-in-appeal dated, 7-7-2005 is liable to be set aside and I do so. Since the appellant have not been granted appropriate opportunity of personal hearing before rejection of his drawback claim, in the interest of justice the appeal is allowed by way of remand to the original authority to deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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