CESTAT ruled in favor of exporter for Denial of Drawback claims due to lack of samples/testing. Export proceedings to be verified.

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....The case involves denial of Drawback claims due to testing sample issues. No samples were drawn for 17 Shipping Bills, leading to reversal of the denial. For 16 Bills with samples, doubts raised on testing procedures. Non-verification of export proceedings for 33 consignments led to remand for verification. Interest on drawback to be considered. Penalties and confiscation set aside. Adjudicating Authority instructed to conclude proceedings within 3 months.....