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2024 (9) TMI 472

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..... bank realization certificates for the drawback claimed by the petitioner on the export made by the petitioner between 2006-2007 - no clear discussion to the response of the petitioner - violation of principles of natural justice - HELD THAT:- The impugned order is set aside and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law. It is made clear .....

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..... not produced relevant bank realization certificates for the drawback claimed by the petitioner on the export made by the petitioner between 2006-2007. 3. The learned counsel for the petitioner would submit that the petitioner had received notices from 2010. The learned counsel for the petitioner has drawn attention to notice dated 26.08.2010 which was replied on 27.09.2010, which has been duly ack .....

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..... ut covering letter dated 27.09.2010 duly acknowledged by your good office on 01.10.2010 are enclosed herewith for your kind reference. 2. As our company was closed, we had not done any export shipment from 01.07.2008 onwards and hence the need for submission of negative list from 01.07.2008 does not arise. 4. It is submitted that despite the same, the respondent confirmed the demand in respect of .....

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..... and in accordance with law. It is made clear that the petitioner shall co-operate to the respondent and furnish all the documents in respect of the exports made under the respective shipping bills for which relief was granted to the petitioner under the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. In case, the petitioner fails to furnish the documents, the respondent is at .....

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