2022 (3) TMI 707

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....company had exported and imported the goods and claimed duty drawback. A show cause notice was issued calling upon the said company to show cause as to why the drawback amount that was sanctioned should not be recovered, as the said company has not furnished proof of foreign inward remittance and thus violated Rule16-A of the Customs Central Excise Dutes in Service Tax Draw Back Rules, 1995. The facts on record indicate that the said company had closed down its operation on 07.09.2015, after draw back amount was sanctioned to the petitioner for a sum of Rs. 99,45,679/-. 3. It is the case of the petitioner that the show cause notice No.11 of 2018, dated 07.02.2018 and further notice was not served either on said company or on the petitioner....

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.... in support of the present writ petition and the counter affidavit filed by the respondents 1 and 2. 6. Both the petitioner and the official respondents 1 and 2 confirm that the exports were made under various shipping bills during 2014 and that the said company, namely, M/s.Aryan Tex Private Limited in Nagercoil was sanctioned duty drawback of Rs. 99,45,679/-. After claiming duty drawback, the company closed down the business and the same was intimated to the Registrar of Companies. 7. It appears that after the company was closed, the assets were sold later. It is not clear whether the said company's name was struck off from the Registrar of Companies. At the same time, the petitioner has submitted all the records pertaining to expor....