https://www.taxtmi.com/caselaws?id=389462 Drawback claims cannot be rejected merely through a public notice where the governing rules require a defect or deficiency memo and an to cure defects. Failure to serve such a memo deprives the exporter of the procedural safeguard mandated by the rules and offends natural justice, so the rejection is unsustainable. Where the claims were otherwise in order and had been continuously pursued, denial of drawback on that basis could not stand, including for the disputed transactions. The statutory benefit had to be restored, and the drawback amount for the rejected transactions was directed to be sanctioned and paid. en-us Mon, 23 Sep 2019 00:00:00 +0530 Sat, 07 Nov 2020 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389462 Drawback claims cannot be rejected merely through a public notice where the governing rules require a defect or deficiency memo and an to cure defects. Failure to serve such a memo deprives the exporter of the procedural safeguard mandated by the rules and offends natural justice, so the rejection is unsustainable. Where the claims were otherwise in order and had been continuously pursued, denial of drawback on that basis could not stand, including for the disputed transactions. The statutory benefit had to be restored, and the drawback amount for the rejected transactions was directed to be sanctioned and paid. Case-Laws Customs Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389462