2024 (3) TMI 1249

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....& 2406 of 2024 - -<br>Customs<br>Honourable Mr. Justice B. Pugalendhi For the Petitioner : Mr.A.K.Jayaraj For the Respondents : Mr.N.Dilip Kumar Standing Counsel ORDER The petitioner was 100% Export Oriented Unit, an exporter of cotton woven powerloom bed covers, pillow covers, cushion covers and bags to France. Therefore, the petitioner is entitled for duty draw back, provided, if the....

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.... the consignment of the year 2014, the petitioner has received the Bank Realization Certificate on 20.10.2014 and the sale proceeds for Rs. 48,95,725/- was realized by the Bank on 12.05.2014 and the same is very much available in the website of Directorate General of Foreign Trade. However, the respondent without verifying the same has issued the impugned order, directing the petitioner to re-pay ....

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.... made by the petitioner in the year 2014, the petitioner has failed to produce Bank Realization Certificate and therefore, the impugned order, directing the petitioner to repay the duty drawback amount with interest has been passed. The learned counsel for the petitioner has relied on the web portal of the Directorate General of Foreign Trade and submits that the consignment dated 19.03.2014 was r....