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2024 (2) TMI 1324

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..... he export of goods described as ''cotton power-loom made up articles'' - HELD THAT:- The documents on record include the communication dated 06.04.2013 and the annexure thereto. Also on record are several BRCs, which appear to correspond to the 33 shipping bills, which form the subject matter of the impugned order. Thus, there is prima facie evidence that the export proceeds wer .....

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..... availed drawback of Rs. 6,23,923/- was confirmed. 2. The petitioner is engaged in the business of export of textiles. In the course of business, the petitioner had filed 33 shipping bills relating to the export of goods described as ''cotton power-loom made up articles''. Such exports were effected between 2011-2013. In respect thereof, the petitioner had claimed duty drawback .....

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..... dated 19.05.2017 and, therefore, neither replied thereto nor participated in proceedings culminating in the impugned order. 4. By referring to the communication dated 06.04.2013 and the annexure thereto, and the BRCs at pages 38 to 81 of the typed set of papers, learned counsel for the petitioner submits that the export proceeds were duly realized. He further submits that the petitioner was una .....

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..... the annexure thereto. Also on record are several BRCs, which appear to correspond to the 33 shipping bills, which form the subject matter of the impugned order. Thus, there is prima facie evidence that the export proceeds were realized. In order to provide an opportunity to the petitioner to place these documents before the respondent for consideration, interference with the impugned order is wa .....

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