Improper service at an old address and denial of hearing led to setting aside of drawback recovery order.

Service of the recovery and personal hearing notices at an old address, despite the asserted change being reflected in export documentation and the IEC portal, was treated as inadequate notice. The exporter also asserted that export proceeds had been realised and sought an opportunity to produce the bank realisation statement and related records. The impugned recovery order was set aside, and the matter was remitted for fresh consideration after granting a reasonable opportunity of hearing and filing supporting documents.

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Issues: Whether the order directing recovery of drawback was liable to be set aside for service at the old address and for non-consideration of the petitioner's claim regarding realization of export proceeds.

Analysis: The impugned order and the notices of personal hearing had been sent to the old address despite the asserted change of address having been intimated and reflected in the export documentation and IEC portal. The petitioner also claimed that export proceeds had in fact been realized and sought an opportunity to place the supporting bank realization statement and other documents before the authority.

Conclusion: The impugned order was set aside and the petitioner was permitted to file a representation with relevant documents for fresh consideration after a reasonable opportunity of hearing.

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