https://www.taxtmi.com/caselaws?id=442961 A demand order confirming recovery of duty drawback was set aside because the authority failed to consider the petitioner's earlier letter enclosing bank realisation certificates and connected statements, even though the letter had been acknowledged. The order was also passed without dealing with the representation or granting an effective personal hearing, making it non-speaking and procedurally unfair. The matter was remitted for fresh consideration on merits after supplying the letter and annexures to the respondent and affording a personal hearing. en-us Thu, 17 Aug 2023 00:00:00 +0530 Wed, 31 Jan 2024 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442961 A demand order confirming recovery of duty drawback was set aside because the authority failed to consider the petitioner's earlier letter enclosing bank realisation certificates and connected statements, even though the letter had been acknowledged. The order was also passed without dealing with the representation or granting an effective personal hearing, making it non-speaking and procedurally unfair. The matter was remitted for fresh consideration on merits after supplying the letter and annexures to the respondent and affording a personal hearing. Case-Laws Customs Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442961