2023 (2) TMI 383

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.... Singla, Adv. For the Respondents Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur & Mr. Jatin Gaur, Advs. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying as under:- "a) Issue Writ of Mandamus directing the Respondent no. 1 to adjust pending drawback claims amounting to Rs. 26,65,334/- towards the demand confirmed vide Order-in-Origin....

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....ct of the exports under the said Bills was sanctioned, the same has not been disbursed. 3. It is stated that the officials of respondent no. 1 conducted search operations on the premises of the petitioner on the allegation that the petitioner had wrongfully claimed benefit of 'Focus Market Scheme.' After the investigations were conducted, respondent no.1 issued a show cause noticed dated 27.09.....

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....y the proceedings for recovery of duty drawback in respect of these Shipping Bills had been dropped in terms of the aforementioned order dated 15.09.2021. 6. The petitioner states that on 09.11.2021, it filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) against the order dated 15.09.2021. However, the said appeal has not been entertained as yet for want of pr....

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....ceived. Thus, duty drawback in respect of those Shipping Bills cannot be released at this stage. He also submits, that there is no provision under the Customs Act for adjustment of any amount due to an exporter against the obligation to make a pre-deposit for the purpose of pursuing an appeal under Section 129E of the Customs Act. 9. We find merit in Mr. Singh's contentions that the relief dire....