2023 (9) TMI 667

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..... efit on the ground of non-submission of relevant document by petitioner - contention of the petitioner is that the Bank would grant statement of bank realization manually until 2000, but subsequently it is the duty of the Bank is to upload the Bank Realization Statement in its portal - HELD THAT:- In the present case, the Bank has uploaded as early as on 02.09.2013 itself. Before passing order, t .....

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..... llenging the impugned order, dated 22.09.2020. 2. Heard B.Vijay Karthikeyan, the Learned Counsel appearing for the petitioner, Mr.R.Nandakumar, the Learned Senior Standing Counsel appearing for the respondents and perused the material documents available on record. 3. Admittedly, the petitioner has exported the goods and is eligible for duty drawback. But the respondents had denied t .....

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..... he company was closed in the year 2015 itself. Therefore, there was no communication among the parties. 5. In view of the foregoing reasons, this Court is of the considered opinion that the petitioner is entitled to the relief based on the statement of Bank realization, which the petitioner has enclosed in page No.46 of the typed set of papers. 6. Accordingly, the impugned order, dat .....

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