The appellant had imported raw materials duty-free under the...

The appellant had imported raw materials duty-free under the Advance Authorisation Scheme but erroneously filed shipping bills under the Duty Drawback Scheme. The court held that since the appellant had exported finished products during the specified period and the Customs Authorities had permitted the export, the examination already done on the exported products need not be revisited unless it is established that the earlier examination missed aspects crucial for exports under the Advance Authorisation Scheme. The respondents failed to demonstrate any such aspects. As the appellant agreed to refund the drawback amount with interest, the court directed the Customs Authorities to issue a receipt upon payment. If the DGFT is satisfied that the appellant has discharged the export obligation, it shall issue the Export Obligation Discharge Certificate without delay. Timelines were prescribed for communication of drawback amount, payment by appellant, and DGFT's consideration for issuance of the certificate.