https://www.taxtmi.com/caselaws?id=347645 The court set aside the impugned order and remanded the matter for fresh consideration, directing a thorough examination of the bank certificate. The petitioner, a Government of India Company, exported goods and claimed a drawback, which was later questioned due to a delay in obtaining a bank certificate. Despite realizing the sale proceeds, a demand was confirmed. The dismissal of the appeal on technical grounds without proper examination of evidence was deemed improper. The court emphasized the importance of not nonsuiting the petitioner without thorough examination and ordered appropriate action within three months. en-us Mon, 21 Aug 2017 00:00:00 +0530 Mon, 12 Feb 2018 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347645 The court set aside the impugned order and remanded the matter for fresh consideration, directing a thorough examination of the bank certificate. The petitioner, a Government of India Company, exported goods and claimed a drawback, which was later questioned due to a delay in obtaining a bank certificate. Despite realizing the sale proceeds, a demand was confirmed. The dismissal of the appeal on technical grounds without proper examination of evidence was deemed improper. The court emphasized the importance of not nonsuiting the petitioner without thorough examination and ordered appropriate action within three months. Case-Laws Customs Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347645