Duty Drawback Order Quashed, Case Remanded for Reconsideration; Exporter Granted 15 Days for Documentation Submission.

The HC quashed the impugned order regarding the recovery of availed duty drawback and remanded the case for reconsideration. The petitioner, involved in textile exports, was granted 15 days to submit documentation on export proceeds realization. The respondent must provide a fair hearing and issue new orders within two months. The case was disposed of without costs.

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Issues involved:
The challenge to the order confirming the recovery of availed drawback.

Summary:
The petitioner, engaged in textile exports, had claimed duty drawback for exports between 2011-2013. The petitioner submitted negative statements for export proceeds realization between 2010-12 and Bank Realization Certificates (BRCs) for subsequent periods. Due to a change in address, the petitioner did not receive the show cause notice and did not participate in the proceedings.

The petitioner's counsel argued that export proceeds were realized, and the petitioner's inability to participate was due to the address change. The respondent's counsel contended that the writ petition was filed belatedly, and the petitioner was not entitled to relief due to laches. Prima facie evidence showed that export proceeds were realized based on the documents on record.

The Court quashed the impugned order and remanded the matter for reconsideration. The petitioner was given 15 days to submit relevant documents on export proceeds realization. The respondent was directed to provide a reasonable opportunity for the petitioner to be heard and issue fresh orders within two months. The case was disposed of with no costs incurred.

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