https://www.taxtmi.com/caselaws?id=342234 The High Court allowed the writ petition, setting aside the order for recovery of drawback amount and penalty imposed on the exporter. The Court directed the Original Authority to reevaluate the Bank Realisation Certificate, emphasizing the need for a specific finding on its contents and granting the exporter a personal hearing. The matter was remitted back for a fresh decision within four weeks, highlighting the importance of considering the Certificate for duty drawback eligibility. en-us Wed, 19 Apr 2017 00:00:00 +0530 Fri, 17 Nov 2017 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342234 The High Court allowed the writ petition, setting aside the order for recovery of drawback amount and penalty imposed on the exporter. The Court directed the Original Authority to reevaluate the Bank Realisation Certificate, emphasizing the need for a specific finding on its contents and granting the exporter a personal hearing. The matter was remitted back for a fresh decision within four weeks, highlighting the importance of considering the Certificate for duty drawback eligibility. Case-Laws Customs Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342234