2018 (2) TMI 759

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....r.S.R. Sundar ORDER Heard Mr.G.Derrick Sam, the learned counsel appearing for the petitioner and Mr.S.R. Sundar, the learned Special Panel Counsel for the respondents. 2. The petitioner has filed these Writ Petitions, challenging the order-in-original, dated 21.07.2012, directing the petitioner to pay a sum of Rs. 1,60,640/-, being the draw back, which was availed by the petitioner under Sectio....

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....ged in W.P.No.16745 of 2013. 5. In terms of the Rules 16A (4) of the said Rules, where, the sale proceeds are realized by the exporter, after the amount of drawback has been recovered under sub-rule (2) of sub-rule (3) and the exporter produces evidence about such realization within the period of three months from the date of realization of the sale proceeds, the amount of drawback, so recovered,....

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.... i.e., five months of availment of the drawback (26.09.2008), the amount has been realized and Bank Realization Certificate was issued. Therefore, if such is the factual position, then, the petitioner cannot be proceeded against by recovering the drawback or in the event, it has been recovered, he is entitled to the prayer for repayment to be considered in accordance with drawback rules. 7. For t....