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TMI Blog2022 (1) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... ved from Central Board of Excise and Customs (CBEC) - No appropriate notice as is contemplated under Section 144B - HELD THAT:- Though according to the petitioner, the petitioner has received only a sum of ₹ 28,96,112/- as income from duty drawback before concluding that the petitioner had received a total duty drawback amounting to ₹ 1,03,73,667/- for the Assessment Year 2018-2019 (F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en days from the date of receipt of the Show Cause Notice whichever is earlier. - W.P.No.25931 of 2021 And W.M.P.Nos.27401 & 27403 of 2021 - - - Dated:- 3-12-2021 - THE HONOURABLE MR.JUSTICE C.SARAVANAN For Petitioner: Mr.S.P.Chidambaram For Respondents: Mr.A.P.Srinivas Senior Standing Counsel ORDER Mr.A.P.Srinivas, learned Senior Standing Counsel takes notice on behalf of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty drawback amounting to ₹ 1,03,73,667/- for the Assessment Year 2018-2019 (Financial Year 2017-2018), the petitioner should have been put to notice as it is the categorical stand of the petitioner that the petitioner has received an income of ₹ 28,96,112/- only as duty drawback on the export goods. 5. Therefore, the impugned order is set aside and the case is remitted back to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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