TaxTMI 
TaxTMI 
2025 (6) TMI 1289
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.... revision petition filed by the petitioner against the order declining the drawbacks claimed by the petitioner for the exports made by him by way of two shipping bill were declined. 2. Facts that lead to the filing of this writ petition are as follows: As part of the business activities, the petitioner exported certain items as per the shipping bills dated 01.07.2014 and 09.07.2014. The claim for drawback for the exports made as per the aforesaid shipping bills were declined by the 3rd respondent as per Ext.P9 order, on the reason that the amounts were received by the petitioner after the period stipulated under Section 75 of the Customs Act, 1962 read with Rule 16A of Central Customs and Excise Duties and Service Tax Drawback Rules 1....
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....ranted by the Bank and therefore the petitioner is eligible to the drawbacks in proportion of the amounts that got repatriated. 6. On the other hand, the objections of the learned standing counsel for the respondents is by placing reliance upon Exts.P3 and P4, which are issued by the Directorate General of Foreign Trade, wherein, it is specifically mentioned that the date of realization of the money by the bank was on 13.06.2016 and there are no documents to establish that there was indeed an extension of time as permitted in Rule 16A either by the Reserve Bank of India or by the AD-I Bank. 7. As far as the claim of drawback is concerned, the same is contemplated under Section 75 of the Customs Act, which enables the exporter to claim....
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....o be issued to the exporter for production of evidence of realisation of export proceeds within a period of thirty days from the date of receipt of such notice and where the exporter does not produce such evidence within the said period of [thirty days, the Assistant Commissioner of Customs, as the case may be] shall pass an order to recover the amount of drawback paid to the claimant and the exporter shall repay the amount so demanded within sixty days of the receipt of the said order : Provided that where a part of the sale proceeds has been realised, the amount of drawback to be recovered shall be the amount equal to that portion of the amount of drawback paid which bears the same proportion as the portion of the sale proceeds n....
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....ssioner] of Customs and Central Excise, as the case may be. 5. Where sale proceeds are not realised by an exporter within the said period allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), but such non-realisation of sale proceeds is compensated by the Export Credit Guarantee Corporation of India Ltd. under an insurance cover and the Reserve Bank of India writes off the requirement of realisation of sale proceeds on merits and the exporter produces a certificate from the concerned Foreign Mission of India about the fact of nonrecovery of sale proceeds from the buyer, the amount of drawback paid to the exporter or the claimant shall not be recovered.] 8. As per sub rule 2 of Rule 16A, if the exporter fails to p....
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....elay in the remittance. According to the petitioner, Ext.P11 was issued in response to Ext.P10, wherein it is mentioned by the AD-I bank that all the transactions of the petitioner has now been regularised. All the export repatriation of the petitioner were regularized and at present there is no pending shipping bills for payment for the said exporter. Thus, based on the aforesaid documents, the specific case advanced by the learned counsel for the petitioner is that, Ext.P6 issued by the AD-I bank read with Ext.P11 would clearly indicate that, the period stipulated in Rule 16A stand extended and therefore, the petitioner is entitled to get the drawbacks, as the same falls within the extended period as permissible under the said rules. I....