https://www.taxtmi.com/caselaws?id=419721 The Court set aside Order-in-Original No.85459/2021 for duty drawback recovery due to non-effective notice service. The petitioner's claim of not receiving the show cause notice was upheld, leading to the remittance of the matter for reconsideration. A fresh notice with a specified personal hearing date was ordered, granting the petitioner an opportunity to defend the case. Failure to participate would allow the Revenue to proceed based on existing records. en-us Mon, 07 Mar 2022 00:00:00 +0530 Thu, 13 Oct 2022 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419721 The Court set aside Order-in-Original No.85459/2021 for duty drawback recovery due to non-effective notice service. The petitioner's claim of not receiving the show cause notice was upheld, leading to the remittance of the matter for reconsideration. A fresh notice with a specified personal hearing date was ordered, granting the petitioner an opportunity to defend the case. Failure to participate would allow the Revenue to proceed based on existing records. Case-Laws Customs Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419721