https://www.taxtmi.com/caselaws?id=780674 CESTAT partially allowed the appeal and remanded the matter to the Original Authority for fresh verification of documents submitted by the appellant relating to realization of export proceeds for two shipping bills. The tribunal found lower authorities had not considered a banker's certificate detailing shipping bill, invoice, bill amount and inward receipt numbers and thus prematurely confirmed recovery of duty drawback with interest. The Original Authority is directed to examine the bank evidence and other documents to determine whether export proceeds were realized before deciding on recovery. en-us Mon, 03 Nov 2025 00:00:00 +0530 Mon, 03 Nov 2025 18:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780674 CESTAT partially allowed the appeal and remanded the matter to the Original Authority for fresh verification of documents submitted by the appellant relating to realization of export proceeds for two shipping bills. The tribunal found lower authorities had not considered a banker's certificate detailing shipping bill, invoice, bill amount and inward receipt numbers and thus prematurely confirmed recovery of duty drawback with interest. The Original Authority is directed to examine the bank evidence and other documents to determine whether export proceeds were realized before deciding on recovery. Case-Laws Customs Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780674