Export realisation proof can defeat a drawback demand and justify reconsideration of the exporter's representation.
Where a duty drawback demand was based only on alleged non-production of proof of export realisation, later bank certificates showing timely realisation and the respondent's own verification that the certificates were genuine made an appellate remedy an empty formality. In those circumstances, the court directed reconsideration of the exporter's representation on the basis of the verified materials rather than sustaining the impugned demand on the original factual premise. The matter was not decided on the validity of the drawback demand itself, but the respondent was required to pass fresh orders within eight weeks after examining the admitted proof of fulfilment of export obligation.
Issues: Whether the impugned order demanding duty drawback, interest, and penalty could be interfered with in writ jurisdiction and the respondent directed to reconsider the petitioner's representation in view of the admitted proof of export realisation.
Analysis: The demand was founded solely on the alleged failure to produce proof of realisation of export proceeds within time. The petitioner later produced bank certificates showing realisation within the stipulated period, and the respondent, in the counter affidavit, admitted on verification with the bank that the certificates were genuine and that the export obligation had been fulfilled. In these circumstances, directing the petitioner to pursue an appeal would have been an empty formality, because the factual basis of the impugned order stood contradicted by the respondent's own subsequent admission. The appropriate course was therefore to require the respondent to consider the petitioner's representation dated 17.11.2014 and pass orders on the basis of the verified materials.
Conclusion: The matter was not decided on the validity of the drawback demand itself, but the respondent was directed to reconsider the petitioner's representation and pass appropriate orders within eight weeks.
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TaxTMI 
