TaxTMI 
TaxTMI 
2025 (6) TMI 781
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....ping bills bearing Nos.4578261, 3554406, 3613576, 3866876 and 4993062 dated 08.12.2015, 14.10.2015, 17.10.2015, 31.10.2015 and 30.12.2015 respectively for the claim of Rs. 2,70,256/- Rs. 2,39,429/- Rs. 2,32,949/- Rs. 1,15,955/- and Rs. 2,70,085/- respectively. According to the petitioner, arbitrarily, the duty drawback claim in respect of the five shipping bills, referred to supra, was zeroed on 11.06.2018 and 12.6.2018. According to the petitioner, the respondent has unilaterally proceeded to reject the drawback claims made by the petitioner. According to the petitioner, no speaking order was passed informing the reasons for rejecting the drawback claims. 2.Learned counsel for the petitioner drew the attention of this Court to the Custo....
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...., the learned Standing Counsel appearing for the respondent would submit that after the implementation of the Indian Customs EDI Systems (hereinafter referred to as 'ICES') module, the filing of shipping bills in physical copy was discontinued and Indian Customs Electronic Data Interchange Gateway (hereinafter referred to as 'ICEGATE' is being used, which is the national portal of Indian Customs of Central Board of Indirect Taxes and Customs (hereinafter referred to as 'CBIC') that provides e-filing services to the trade, cargo carriers, and other trading partners electronically. Therefore, according to him, the queries raised by the respondent, pertaining to the five shipping bills, for which, the petitioner had claimed duty drawback, were....
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....ich the petitioner relies upon, was in force. Only thereafter, the implementation of the Indian Customs, EDI Systems, module for filing of shipping bills in physical copy was discontinued and presently, Indian Customs Electronic Data Interchange Gateway (herein after referred to as 'ICEGATE') is being used, which is the national portal of Indian Customs of Central Board of Indirect Taxes and Customs. Rule 13(3)(a) of the Customs Central Excise Duty and Service Tax Drawback Rules 1995 is extracted hereunder: 'If the said claim for drawback is incomplete in any material particulars or is without the documents specified in sub-rule (2), it shall be returned to the claimant with a deficiency memo in the form prescribed by the Commi....
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....2015. Therefore, the submission made by the learned Standing Counsel for the respondent, who has relied upon the Public Notice, referred to supra, has to be rejected. 9.According to the respondent, queries were raised by the respondent on 22.12.2015, 20.04.2016, 03.01.2016, 02.01.2016, 18.01.2016 and 28.03.2016 and the petitioner did not reply to most of the queries. Therefore, he would submit that sufficient opportunities were granted to the petitioner by the respondent before passing the impugned order, but, despite the same, the petitioner has failed to make use of those opportunities. Therefore, the learned Standing Counsel would submit that the question of interfering with the impugned order by this Court does not arise. 10.Admit....
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....and Service Tax Drawback Rules 1995, which has been relied upon by the petitioner before this Court. The Public Notice issued by the Central Government in the year 2018, relied upon by the learned Standing Counsel for the respondent, has also not been considered by the respondent in the impugned order. Being a non-speaking order with regard to the contentions of the petitioner as raised in this writ petition as well as the the contentions raised by the learned Standing Counsel for the respondent, necessarily, the impugned order has to be quashed and the matter has to be remanded back to the respondent for fresh consideration, on merits and in accordance with law, after giving due consideration to the contentions of the petitioner as well as....