TaxTMI 
TaxTMI 
2017 (4) TMI 1204
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....awback amount in respect of a Shipping Bill No.38 dated 03.01.2008. The petitioner has also realised the export proceeds from the foreign customers. The revenue initiated proceedings and called upon the petitioner to produce documentary evidence as a proof of receipt of export proceeds. The petitioner filedBank Realisation Certificate and also the bank advise certificate issued by the Indian Bank, Coimbatore, as a proof for realisation of export proceeds. However, the Adjudicating Authority passed an Order in Original No.116/2010 and ordered for recovery of a sum of Rs. 54,623/-, also by imposing a penalty of Rs. 2000/-. The petitioner challenged the said order before the First Appellate Authority, who in turn, vide order dated 18.10.2011, ....
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....cate did not contain the details of the Shipping Bill No., Invoice Number, Due date of realisation, amount pending realisation, etc., Therefore, the Adjudicating Authority confirmed the recovery of drawback. The petitioner did not clearly indicate that the export sale proceeds were realized within one year of exported sale of goods. 4. Mr.T.Ramesh, learned counsel appearing for the petitioner submitted that the Appellate Authority, while disposing the appeal at the first round, has clearly found that the Bank Realisation Certificate produced by the appellant can be accepted as a proof of export, if all required particulars are available in the said Certificate. Therefore, he contended that the Adjudicating Authority cannot reject the cla....
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.... the matter back to the Original Authority with a further direction to the petitioner to produce the Bank Realisation Certificate to the lower Authority for verification and with a further direction to the lower Authority to verify the Bank Realisation Certificate, as per the guideline given in paragraph 04.1 and allow the duty drawback if any as per law. The relevant portion of the said order is extracted hereunder: "In the instant appeal, the appellants have exported their goods and submitted the Bank realization Certificate and Bank Advice Certificate for the realization of their sale proceeds. The lower authority has stated that the appellants have produced Bank Realization Certificate which was not in the prescribed format and....
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.... the said order and on the other hand, after such remand, the Original Authority conducted the denovo proceedings and once again ordered recovery of the drawback amount without accepting the case of the petitioner. 10. Perusal of the order of the Original Authority would show that there is no discussion or finding given with regard to the Bank Realisation Certificate referred to by the Appellate Authority in his order dated 18.10.2011, especially, when such Authority has directed the Adjudicating Authority to verify the same and allow the duty drawback as per law. No doubt, the Original Authority has given a finding that the petitioner has not satisfied the requirement of Rule 16A. It is also found by the Original Authority that the nega....