https://www.taxtmi.com/caselaws?id=214400 The High Court allowed the writ petitions, setting aside the respondent's decision to reject the Duty Drawback claim under Section 74 of the Customs Act, 1962. The Court directed the respondent to accept the claim for exported goods, emphasizing the petitioner's entitlement to Duty Drawback. The Court highlighted that the petitioner had submitted the necessary documents within a reasonable time frame, as per the Deficiency Memo, and noted that the Bank Realization Certificate may not be essential for such claims based on legal precedents. No costs were imposed on either party. en-us Wed, 22 Feb 2012 00:00:00 +0530 Mon, 08 Oct 2012 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214400 The High Court allowed the writ petitions, setting aside the respondent's decision to reject the Duty Drawback claim under Section 74 of the Customs Act, 1962. The Court directed the respondent to accept the claim for exported goods, emphasizing the petitioner's entitlement to Duty Drawback. The Court highlighted that the petitioner had submitted the necessary documents within a reasonable time frame, as per the Deficiency Memo, and noted that the Bank Realization Certificate may not be essential for such claims based on legal precedents. No costs were imposed on either party. Case-Laws Customs Wed, 22 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214400