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of <h1>Duty drawback rejection for two shipping bills quashed; remitted for review; petitioner to file BRC and explain date error (s.128)</h1> <h3>M/s. New Sun Innovaation Versus The Assistant Commissioner of Customs (BRC), The Commissioner of GST and Central Excise (Appeals), Trichy</h3> HC quashed the impugned rejection of duty drawback insofar as two specified shipping bills and remitted the matter to the first respondent for fresh ... Seeking for a refund of the duty drawback - claim of rights over shipping billls - HELD THAT:- The case of the petitioner appears to be genuine. Therefore, there are no reason in directing the petitioner to file a statutory appeal before the Appellate Commissioner under Section 128 of the Customs Act, 1962. The impugned order is quashed to the extent of rejection of the petitioner's duty drawback, in so far the above two mentioned shipping bills alone to the first respondent to re-examine and pass a fresh order. The petitioner shall file a copy of the said Bank Realisation Certificate and explain clearly as to how the error crept in so far as the date of the Bank Realisation Certificate as 29.03.2021, when it was earlier generated - Petition disposed off. Petitioner challenged Appellate Commissioner's order in Appeal No.C24/53/2021-TTN(CUS) dated 29.09.2023 which had partly allowed and partly dismissed the appeal against Order in Original No.1099/2020 dated 22.09.2020. Petitioner sought refund of duty drawback for two shipping bills (FOB Rs.21,22,794 and Rs.7,56,380; DBK Rs.1,61,290 and Rs.58,738). Petitioner originally submitted a Bank Realisation Certificate (BRC) with an erroneous realisation date of '29.03.2021' but later produced a BRC printed on 18.07.2024 showing realisation dates 23.05.2014 and 24.03.2014 for the two bills. Petitioner waived claims on two other shipping bills cited in para.12.3 of the impugned order. Court found the petitioner's case 'genuine' and declined to require a statutory appeal under Section 128 of the Customs Act, 1962. The court directed: 'the impugned order is quashed to the extent of rejection of the petitioner's duty drawback, in so far the above two mentioned shipping bills' and remitted the matter to the original authority to re-examine on merits within three months after receipt of the corrected BRC; petitioner must file the BRC and explain the date error and cooperate. No costs.
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