9911796707
TMI Blog2024 (10) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty drawback sanctioned to the petitioner - petitioner had failed to produce necessary Bank Realization Certificates - HELD THAT:- A reading of the Impugned Order indicates that there is a clear violation of the principles of natural justice as the Bank Realization Certificates purportedly filed by the petitioner on 30.05.2017 has not been considered while passing the Impugned Order, even if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 27.03.2021. 3. The petitioner is challenging the Impugned Order primarily on the ground of violation of principles of natural justice. 4. The facts on record indicates that the petitioner had exported goods between 2004 and 2008 and had claimed duty drawback under Section 75 of the Customs Act, 1962 read with the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. 5. Long af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.05.2017. 7. In this connection, the learned counsel for the petitioner has drawn attention to the copy of the aforesaid letter enclosing necessary Bank Realization Certificates issued by Canara Bank and the acknowledgment of the Customs Department dated 01.06.2017. 8. It is further submitted that thereafter the petitioner did not hear anything from the Department and thus on 15.03.2021, by seco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t with for not appearing for personal hearing on the date fixed for personal hearing in the Personal Hearing Notice dated 15.03.2021. 11. Under these circumstances, this Court is therefore left with no other option except to quash the Impugned Order and to remit the case back to the first respondent to pass a fresh order on merits and in accordance with law within a period of three months from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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