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    <title>2026 (1) TMI 488 - MADRAS HIGH COURT</title>
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    <description>An assessee challenged an ex parte Order-in-Original directing recovery of duty drawback as violating natural justice. The HC held that no breach occurred because the authority afforded three personal hearing opportunities and specifically sought documents, but the assessee repeatedly failed to attend and did not furnish the requested material despite seeking time by email; hence writ interference with the ex parte order was refused. However, in the interest of justice, and noting that interim stay had operated during the writ proceedings, the HC directed the assessee to avail the alternate statutory remedy by filing an appeal before the Commissioner (Appeals) within a court-fixed time, and disposed of the writ petition accordingly.</description>
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    <pubDate>Thu, 11 Dec 2025 00:00:00 +0530</pubDate>
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      <title>2026 (1) TMI 488 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=784732</link>
      <description>An assessee challenged an ex parte Order-in-Original directing recovery of duty drawback as violating natural justice. The HC held that no breach occurred because the authority afforded three personal hearing opportunities and specifically sought documents, but the assessee repeatedly failed to attend and did not furnish the requested material despite seeking time by email; hence writ interference with the ex parte order was refused. However, in the interest of justice, and noting that interim stay had operated during the writ proceedings, the HC directed the assessee to avail the alternate statutory remedy by filing an appeal before the Commissioner (Appeals) within a court-fixed time, and disposed of the writ petition accordingly.</description>
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