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2022 (3) TMI 1494

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..... ch realisation in time to the respondent Customs, for which, if he claims that the web portal communication dated 25-9-2020, the same would be considered once again and accordingly, the revised order would be passed. Therefore, for that purpose, the matter can be remitted to the respondents. Having considered the said submissions made by both sides and after having gone through the said documen .....

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..... al No. 82277 of 2021, dated 26-3-2021 passed by the 2nd respondent and the consequential Demand Notice dated 16-2-2022 bearing F. No. ARC-841/2021-CH IV (DBK-issue) passed by the 1st respondent and quash the same. 2. The petitioner has been paid with duty drawback under the provisions of the Customs Act as well as the provisions of the Customs, Central Excise Duties and Services Tax Drawback Ru .....

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..... ted 25-9-2020. 5. Thereafter, no communication whatsoever has been received, however, straightaway the present Order-in-Original dated 26-3-2021 was issued followed by the demand letter dated 16-2-2022, whereby, a demand of Rs. 26,16,899/- has been made as if that the duty drawback availed by the petitioner has to be recovered from the petitioner. 6. I have heard Mr. A.P. Srinivas, Learned S .....

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..... 5-9-2020 the alert already been put in for several companies like the petitioner since has been removed after receipt of documents to the satisfaction with regard to the realisation of the sale proceeds and orders can be passed. 8. In that view of the matter, this Court is inclined to dispose of this writ petition with the following orders : That the impugned order is set aside and the matte .....

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