2022 (5) TMI 395

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... dated 18.08.2010 in confirming the order of the 3rd respondent Order in Original No.33/2009 dated 03.09.2009 and also a letter in C.No.VIII/58/05/2014 dated 19.05.2014, to quash the same, to direct the respondents to repay sanctioned and paid Drawback amount of Rs.3,93,266/- to the petitioner and to not to impose any penalty covered under Shipping Bill No.2909 dated 28.12.2007. 2.The facts are not in dispute. The petitioner had exported the goods and claimed duty drawback under the provisions of the Customs, Central Exercise Duties and Service Tax Drawback Rules, 1995. After the exports were made, the petitioner was also granted drawback for a sum of Rs.3,68,266/-. The grant of drawback was subject to the realization of exports proceeds w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the impugned order of the 1st respondent was passed on 22.03.2012. It is further noticed that prior to filing of the present writ petition, the Department had also issued a demand notice dated 11.04.2012, pursuant to which the petitioner has paid a sum of Rs.1,50,000/- on 06.06.2012 and further a sum of Rs.2,43,266/- on 01.08.2012. The respondents had thereafter issued another demand notice asking the petitioner to pay interest of Rs.2,50,373/- and thereafter another notice on 24.09.2013 calling upon the petitioner to pay interest for a sum of Rs.3,25,991.08/- for the period from 08.12.2007 to 06.08.2012. 5.It is the case of the petitioner that the petitioner is entitled for refund of the amount and for a declaration in the light of Rule ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or before 28.06.2008. The fact remains that the petitioner has produced the documents to substantiate that there was indeed an export realization on 22.09.2009. Rule 16A(4) of the Customs, Central Exercise Duties and Service Tax Drawback Rules, 1995 reads as under:- "Rule 16A: Recovery of amount of Drawback where export proceeds not realized:- 1........... 2........... 3........... 4. Where the sale proceeds are realized by the exporter after the amount of drawback has been recovered from him under sub-rule(2) or sub-rule (3) and the exporter produces evidence about such realization within one year from the date of such recovery of the amount of drawback, the amount of drawback so recovered shall be repaid by the Assistant Commiss....