https://www.taxtmi.com/caselaws?id=799747 Duty drawback recovery for alleged non-realisation of export proceeds should be determined only after material official evidence of realisation, including DGFT receipts, is considered. A challenge based on non-service of a show-cause notice or denial of hearing is not established where no material proves non-receipt and available opportunities were not used. Procedural fairness nevertheless requires a further opportunity to substantiate realisation of export sale proceeds when the supporting documents could affect repayment liability. Recovery must therefore be determined after evaluating the relevant documentary material. en-us Thu, 10 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799747 Duty drawback recovery for alleged non-realisation of export proceeds should be determined only after material official evidence of realisation, including DGFT receipts, is considered. A challenge based on non-service of a show-cause notice or denial of hearing is not established where no material proves non-receipt and available opportunities were not used. Procedural fairness nevertheless requires a further opportunity to substantiate realisation of export sale proceeds when the supporting documents could affect repayment liability. Recovery must therefore be determined after evaluating the relevant documentary material. Case-Laws Customs Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799747