TaxTMI 
TaxTMI 
2015 (7) TMI 852
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.... and in abuse of the process. 2. The petitioner exported a consignment of ball pens; claimed duty drawback thereon, was afforded the concession; but, the foreign buyer did not ultimately make payment in respect of the consignment. The petitioner covered a substantial part of the export loss since the foreign transaction was guaranteed for payment by the Export Credit Guarantee Corporation. ....
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.... was entitled to at least three adjournments in course of the proceedings; and, that upon the payment due from the foreign buyer being substantially recovered by the petitioner from ECGC, there was no question of the duty drawback being disallowed. 5. In support of the second ground canvassed, clause 2.25.1 of the Handbook of Procedures for the period 2009-2014 is referred to. The relevant p....
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.... manifest prejudice. 7. The once unguided principle of natural justice has been substantially refined and it is no longer good enough for a person to allege that an adjournment was not granted or a report was not forwarded or a notice was not issued without the complainant demonstrating the prejudice suffered as a consequence of the perceived breach of natural justice. 8. In the presen....
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....vent, the fundamental premise of the petitioner is completely flawed. It does not stand to reason that an exporter whose export transaction has not been paid for by the foreign buyer would jeopardise the Central Government twice over in not only availing of the cover provided by ECGC, which is a government organisation, but also seeking the benefits of the duty drawback under Section 75 of the sai....