https://www.taxtmi.com/caselaws?id=754406 CESTAT KOLKATA - AT allowed the appeal in part, setting aside the denial of drawback for 17 shipping bills where no samples/tests existed and directing refund of Rs. 38,63,529 subject to conditions. For 16 shipping bills with tests, the tribunal noted procedural doubts and improper reliance on only one agency's report, and remanded verification of export proceedings for all 33 consignments to the Adjudicating Authority; if exports and BRCs are verified, drawbacks must be refunded. Interest is to be considered as per law. All penalties and confiscation are quashed; proceedings to be completed within three months. en-us Fri, 23 Feb 2024 00:00:00 +0530 Wed, 08 Oct 2025 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754406 CESTAT KOLKATA - AT allowed the appeal in part, setting aside the denial of drawback for 17 shipping bills where no samples/tests existed and directing refund of Rs. 38,63,529 subject to conditions. For 16 shipping bills with tests, the tribunal noted procedural doubts and improper reliance on only one agency's report, and remanded verification of export proceedings for all 33 consignments to the Adjudicating Authority; if exports and BRCs are verified, drawbacks must be refunded. Interest is to be considered as per law. All penalties and confiscation are quashed; proceedings to be completed within three months. Case-Laws Customs Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754406