https://www.taxtmi.com/caselaws?id=340200 Where a duty drawback demand was based only on alleged non-production of proof of export realisation, later bank certificates showing timely realisation and the respondent's own verification that the certificates were genuine made an appellate remedy an empty formality. In those circumstances, the court directed reconsideration of the exporter's representation on the basis of the verified materials rather than sustaining the impugned demand on the original factual premise. The matter was not decided on the validity of the drawback demand itself, but the respondent was required to pass fresh orders within eight weeks after examining the admitted proof of fulfilment of export obligation. en-us Thu, 09 Mar 2017 00:00:00 +0530 Fri, 17 Mar 2017 11:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340200 Where a duty drawback demand was based only on alleged non-production of proof of export realisation, later bank certificates showing timely realisation and the respondent's own verification that the certificates were genuine made an appellate remedy an empty formality. In those circumstances, the court directed reconsideration of the exporter's representation on the basis of the verified materials rather than sustaining the impugned demand on the original factual premise. The matter was not decided on the validity of the drawback demand itself, but the respondent was required to pass fresh orders within eight weeks after examining the admitted proof of fulfilment of export obligation. Case-Laws Customs Thu, 09 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340200