2024 (2) TMI 1324

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..... r the Respondent : Mr. B. Aravind Srevatsa, Jr. Standing counsel ORDER The petitioner challenges the order dated 27.02.2023, by which the recovery of 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 ''cott .....

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..... No.566-2, Rengasamy Nagar East, Andankoil, East Erode Road, Karur -639 008, it is stated that the petitioner did not receive the show cause notice 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 .....

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..... ner is not entitled to discretionary relief on account of laches. 6. 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 were realized. In order to provide an .....

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