Writ petition granted, impugned order quashed, miscellaneous petition closed without costs.

The court allowed the writ petition, quashed the impugned order, and closed the connected miscellaneous petition without imposing costs. The authority accepted the petitioner's submissions, leading to the dropping of adjudication proceedings, as evidenced by Order-in-Original No.79469 of 2021 issued on 08.02.2021.

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Issues:
Challenge to order on grounds of evidence not considered for Drawback claim.

Analysis:
The petitioner challenged an order dated 27.02.2020, alleging that the authorities did not consider the evidence regarding its claim of Drawback. The court noted that the Bank Realisation Certificate (BRC) for the period up to December, 2013 had been verified and accepted based on the seal of the Department contained in a letter dated 16.05.2017. The petitioner's counsel expressed willingness to appear before the Assessing Officer again to produce the necessary documents for substantiating the bank realizations. Both parties agreed that the petitioner would be heard on 19.01.2021 without further notice. The Assessing Officer was directed to pass orders after the hearing. Interim protection granted earlier was extended until the next date of hearing, and the case was listed for the production of orders on 22.02.2021.

After hearing the petitioner, it was observed that the authority had accepted the submissions, leading to the passing of Order-in-Original No.79469 of 2021 on 08.02.2021, which dropped the adjudication proceedings. Consequently, the writ petition was allowed, the impugned order was quashed, and the connected miscellaneous petition was closed without any costs being imposed.

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