2025 (7) TMI 1556

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....Abdul Quddhose For the Petitioner : Mr. S. Raghunathan For the Respondents : Mr. B. Ramana Kumar ORDER This writ petition has been filed challenging the impugned order-in-original dated 27.03.2021 passed by the respondent against the petitioner confirming the demand made against the petitioner for recovery of availed Duty Drawback amount of Rs. 28,16,785/- against Shipping Bills disclo....

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.... to the petitioner and also permitting the petitioner to submit their explanations. 3. The petitioner categorically contends that the export obligations in respect of the subject Shipping Bills have been fulfilled by the petitioner. The petitioner contends that on account of the Covid-19 and on account of the closure of the petitioner's office during that period, the petitioner did not rece....

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....ner, the petitioner is not liable to pay the amounts as stipulated in the impugned order-in-original. He would submit that once the petitioner is granted with an opportunity to place all documents, which includes Export Realization Certificates in respect of the subject Shipping Bills, the petitioner will be able to convince the respondent that they are not liable to pay any amount as stipulated i....

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....th an opportunity to defend their case that they are not liable to pay the Duty Drawback amount and penalty as stipulated under the impugned order-in-original, that too when they have stated that only on account of Covid-19 and on account of the closure of their office during that period, they could not properly attend the hearings pertaining to the impugned proceedings. 7. This Court is of the....