9911796707
TMI Blog2020 (9) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... as to whether the extension is granted by the Reserve Bank of India or whether the petitioner is entitled for the relief otherwise, being factual issues, could be determined by the Revisional Authority himself, in line with the decision relied upon by the learned Standing Counsel for the respondents in ZAZ AND ZAZ PVT. LTD. VERSUS UNION OF INDIA AND 2 OTHERS [ 2014 (3) TMI 840 - ALLAHABAD HIGH COU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The petitioner herein had exported certain goods through 11 Shipping Bills in the year 2000-01 and claimed drawback to the tune of ₹ 10,25,616/-, which was sanctioned by the department. Based on the information from the Reserve Bank of India, the first respondent had caused a notice dated 01.10.2002 to the petitioner, calling upon to show cause, as to why the drawback paid should not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however, objected to the request and submitted that, in view of Rule 16A of the Drawback Rules, as well as the Circulars of the Reserve Bank of India, dated 09.09.2000 and 28.01.2002, the petitioner, since had failed to approach the Reserve Bank of India for obtaining the necessary extension, cannot seek for reconsideration of his case. 5. In my view, the issue as to whether the extension is g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia, in particular, are left open, no prejudice could be caused to the Revenue. Since this Court intends to remand the matter back to the third respondent, the merits of the claim made by both the parties are not answered. 6. In the light of the above observations, the matter is remanded back to the third respondent herein. The petitioner is granted liberty to submit the remaining 6 Shipping Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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