TMI Blog2024 (3) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... very of duty drawback which was granted earlier with interest - Non-realisation of export proceeds - 100% Export Oriented Unit - exporter of cotton woven powerloom bed covers, pillow covers, cushion covers and bags to France - HELD THAT:- The learned counsel for the petitioner has relied on the web portal of the Directorate General of Foreign Trade and submits that the consignment dated 19.03.2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the Directorate General of Foreign Trade and on such appearance, the respondents shall take a decision afresh after affording opportunity to this petitioner. No costs. Consequently, connected Miscellaneous Petitions are closed. - Honourable Mr. Justice B. Pugalendhi For the Petitioner : Mr.A.K.Jayaraj For the Respondents : Mr.N.Dilip Kumar Standing Counsel ORDER The petitioner was 100 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;s office was not functioning. Therefore, the petitioner has not received the show cause notice and the related personal hearing intimations addressed to his office. According to the petitioner, for the consignment of the year 2014, the petitioner has received the Bank Realization Certificate on 20.10.2014 and the sale proceeds for Rs. 48,95,725/- was realized by the Bank on 12.05.2014 and the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ials placed on record. 4. The petitioner, who was running a 100% Export Oriented Unit has availed the concession of duty draw back provided by the respondent Department. For the consignment made by the petitioner in the year 2014, the petitioner has failed to produce Bank Realization Certificate and therefore, the impugned order, directing the petitioner to repay the duty drawback amount with inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned in this writ petition in No.396/2020 in C.No.VIII/20/292/2018-BRC, DIN:20200881OH00002EF3DA, dated 24.08.2020 is hereby set aside and the matter is remanded back to the respondents. The petitioner shall appear before the respondents on 15.02.2024, with the Bank Realization Certificate issued by the Directorate General of Foreign Trade and on such appearance, the respondents shall take a decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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