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TMI Blog2013 (2) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed to have lost copy of SCN. In such a situation, the case is required to be remanded back to original authority to consider the matter afresh after intimating the details of shipping bills against which BRC was still pending as per records of department - appeal allowed by way of remand. - Order No. 51/2013-Cus. - F.No. 373/40/DBK/12-RA - Dated:- 8-2-2013 - SHRI D. P. SINGH, ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued for recovery of drawback sanctioned. It is seen from the impugned order that there was no response from the exporter to the SCN and the notices for personal hearing. They failed to submit the requisite BRC. The adjudicating authority after following due process of law ordered to repay the drawback of ₹ 2,29,072/- already received by them in terms of the second proviso to Section 75 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicants had furnished the relevant documents BRCs duly certified by their chartered accountant for the period from 1.4.2004 to 31.12.2009 to the adjudicating authority by RP/AD. This crucial fact was neither considered by the adjudicating authority nor by the Commissioner (Appeals). 4.3 In the absence of shipping bill reference in the order in original, the applicants wish to place on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eds within-stipulated time. Commissioner (Appeals) upheld the said order-in-original. 8. Applicant has contended in this revision application that order-in-original dated 29.3.2011 does not specify the shipping bill against which BRC was not produced and therefore he is not able to submit the requisite certificate. He has submitted consolidated detail of all BRCs in respect of exports made by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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