9911796707
TMI Blog2022 (5) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2008. No doubt the petitioner was required to produce export realization within 6 months from the date of export ie., on or before 28.06.2008. The fact remains that the petitioner has produced the documents to substantiate that there was indeed an export realization on 22.09.2009. A reading of the above provision seems to indicate that where the sale proceeds are realized by the exporter after the amount of drawback has been recovered from him under sub-rule(2) or sub-rule (3) and the exporter produces evidence about such realization within one year from the date of such recovery of the amount of drawback, the amount of drawback so recovered shall be repaid by the Assistant Commissioner of Customs of Deputy Commissioner of Customs to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Drawback Rules, 1995. After the exports were made, the petitioner was also granted drawback for a sum of Rs.3,68,266/-. The grant of drawback was subject to the realization of exports proceeds within a period of 6 months from the date of export ie., on or before 28.06.2008. However, the petitioner was unable to get the payment from the foreign buyer and eventually got the export proceeds realized only on 18.09.2009. This was brought to the notice of the 3rd respondent on 22.09.2009. However, during the interregnum, the 3rd respondent issued a show cause notice dated 06.04.2009 calling upon the petitioner to show cause as to why the duty drawback granted to the petitioner should not be recovered in terms of Section 28 of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.3,25,991.08/- for the period from 08.12.2007 to 06.08.2012. 5.It is the case of the petitioner that the petitioner is entitled for refund of the amount and for a declaration in the light of Rule 16A(4) of the Customs, Central Exercise Duties and Service Tax Drawback Rules, 1995. The learned counsel for the petitioner submits that the records are available with the 3rd respondent and if the matter is directed to be reconsidered by the 3rd respondent, appropriate orders can be passed by the 3rd respondent, in the light of Rule 16A(4) of the aforesaid Rules. 6.Opposing the prayer, the learned Senior Standing Counsel for the respondents submits that the writ petition is hopelessly time barred and deserves to be dismissed on account of latc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xporter produces evidence about such realization within one year from the date of such recovery of the amount of drawback, the amount of drawback so recovered shall be repaid by the Assistant Commissioner of Customs of Deputy Commissioner of Customs to the claimant." 9.A reading of the above provision seems to indicate that where the sale proceeds are realized by the exporter after the amount of drawback has been recovered from him under sub-rule(2) or sub-rule (3) and the exporter produces evidence about such realization within one year from the date of such recovery of the amount of drawback, the amount of drawback so recovered shall be repaid by the Assistant Commissioner of Customs of Deputy Commissioner of Customs to the claimant. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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