https://www.taxtmi.com/caselaws?id=421769 Where customs authorities took conflicting stands on an identical duty drawback claim, a rejection without adequate reasons could not be sustained. The Court noted that decisions affecting drawback entitlement must be supported by a speaking order that addresses the relevant submissions and the earlier contrary view, so as to maintain uniformity and fairness in the exercise of discretion. The impugned orders were set aside, and the matter was remitted for fresh consideration by an independent officer uninfluenced by the earlier orders, after giving the affected party an opportunity of hearing. en-us Wed, 30 Mar 2022 00:00:00 +0530 Mon, 02 May 2022 08:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421769 Where customs authorities took conflicting stands on an identical duty drawback claim, a rejection without adequate reasons could not be sustained. The Court noted that decisions affecting drawback entitlement must be supported by a speaking order that addresses the relevant submissions and the earlier contrary view, so as to maintain uniformity and fairness in the exercise of discretion. The impugned orders were set aside, and the matter was remitted for fresh consideration by an independent officer uninfluenced by the earlier orders, after giving the affected party an opportunity of hearing. Case-Laws Customs Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421769