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TMI Blog2013 (8) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... easonable opportunity it will be open for the CC to proceed further with adjudication ex-parte after recording reasons. Duty Drawback – Held that:- CC shall comply with the order passed by the court by which the Revenue more particularly CC was directed to process the pending drawback claims at the rate of 2% if it found that the petitioner had complied with the requirements under rules and regulations - shall pay drawback to the assesse on appropriate value of the exports – SLP disposed of by giving instruction of proper adjudication by the department - Decided in favor of assesse. - Special Civil Application No. 1860 of 2013 - - - Dated:- 19-6-2013 - M. R. Shah And Sonia Gokani,JJ. For the Petitioner : Mr. Paresh V. Sheth, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ of mandamus or in the nature of mandamus and direct the respondent No.2 to pay the amount of Rs.2,73,27,210/- being the amount @ 2% of the total FOB value for the goods cleared for export during the period 18.2.2012 to 20.4.2013 as per Annexure-I. 2.00. It is the case on behalf of the petitioners that they were entitled to get drawback with respect to the goods classifiable under Tariff No.732616 i.e. at the rate of 4% and in fact they were being paid 5% under the DEPB Scheme which was in existence at the relevant time. It is submitted that thereafter the respondents have tried to recover drawback paid at the rate of 4% on the ground that the petitioner has misclassified the goods and such such, the goods in question will be classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iff Item No.848221 and whether the petitioner would be entitled to drawback at 4% as claimed or 2% as claimed by the department. It is submitted that as such the petitioner has been summoned for recording his statement. It is submitted that the investigation shall be concluded on or before 30th July, 2013. It is further submitted that in case, after investigation if it is found that the goods in question is classified under Tariff Item No.848221, in that case, there shall be adjudication by the Commissioner of Customs respondent No.2. 4.00. Mr.Y.N. Ravani, learned counsel appearing on behalf of the respondent No.2 has stated that as such he has no other instructions from the respondent No.2 as to whether earlier order passed by this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it will meet the ends of justice. 6.00. In view the above, present Special Civil Application is disposed of with following directions : (i) That the Directorate General of Central Excise Intelligence - respondent No.3 shall conclude the investigation on as to whether the goods in question are classified under Tariff Item No.848221 or under Tariff Item No.732616 on or before 30th July, 2013 subject to cooperation by the petitioner. (ii)In case, after investigation it is found that the goods in question are classifiable under Tariff Item No.848221, in that case, the adjudication by the Commissioner of Customs - respondent No.2 shall be concluded as far as possible within a period of two months thereafter subject to complying with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within a period of ten days thereafter with statutory interest and for that separate application for refund shall not be insisted upon. However, it is made clear that this Court has not expressed any opinion on merits in favour of either of the parties and all the contentions and defences which may be available to the respective parties are kept open. It is also clarified and it goes without saying that in case the decision is adverse to the petitioner, it will always be open for the petitioner to challenge the same before the appropriate authority which shall be considered in accordance with law and on merits. It is also made clear that the present order is with respect to the investigation whether the petitioner rightly classified the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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