2014 (9) TMI 796

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.... preferring the present Tax Appeal under section 130 of the Customs Act, 1962 (hereinafter referred to as "the Customs Act") against the order dated 13.1.2014 passed by Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred to as "CESTAT"):- "(a) Whether in the facts and circumstances of the case the CESTAT was right in holding that drawback claimed under sec.74 of the Customs Act, 1962, once sanctioned to the appellant after due verification can be reopened subsequently without contesting the original assessments made? (b) Whether in the facts and circumstances of the case the CESTAT was right in allowing the DBK claims though investigation showed that it was difficult to differentiate the Flanges Indigenously manufac....

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....d goods and re-exporting the same claiming drawbacks of duty paid on the said imported goods in terms of section 74(1) of the Customs Act, after the factory premises was searched on 14.11.2006. 8. Adjudicating authority in order in original dated 31.12.2008 held in favour of the Revenue and confirmed the demand as raised in the show cause notice. 9. Aggrieved by the same, the assessee preferred the appeals before CESTAT, which allowed the appeals of the assessee, and therefore, the present appeals raising aforementioned substantial questions of law. 10. On having considered the submissions made by the learned counsel and having also having gone through the record and the entire material made available to us for the reasons to follo....

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....n to re-export imported goods. Assessee also furnished the re-conciliation statements, tally-sheets and the records required to be maintained by them for the authorities to establish a continuous link from time to time of filing the bills of entry leading to the processing activities and its culmination to the goods being re-exported. These documents also contained the details of the suppliers, number of pieces, heat number, test number, lot number, tallysheets, chartered engineers' certificate etc. All in all, this was found to be a case of genuine export, without any semblance of evidence indicating otherwise than this. 13. Another ground which had weighed with CESTAT while so holding was that no opportunity was made available for the ....