2025 (11) TMI 142

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....pugned order, Drawback amounting to Rs.4,73,838/ was ordered to be recovered from the appellant along with interest due to non-submission of BRCs in time. 5.2 I find that the appellant has submitted that they have realized amount of sale proceeds in respect of shipping bills nos. No. 82/DBK/16-17 dated 22.06.2016 and 136/DBK/16-17 dated 19.06.2016 but the same are not supported by incontrovertible evidences as the appellant himself stated that GR is not issued and the certificate issued by the bankers against these shipping bills. Further, the FIRC in respect of above two shipping bills could not be correlated to these shipping bills or relevant invoices. Thus, I find that the claim of the appellant that they have realized the sale....

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.... to show cause as to why: (i) The amount of drawback for Rs 473838/- (Four Lacs Seventy Three Thousand Eight Hundred and Thirty Eight only) paid to the claimant should not be demanded and recovered from them under Rule 16 A (2) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. (ii) The interest should not be demanded and recovered from them under Section 75 A (2) read with Section 28AA of the Act. 2.4 The show cause notice has been adjudicated as per the order in original No: 04/AC/ICD/MBS/2020-21 dated 29.06.2020 holding as follows: "I hereby confirm the demand amounting to Rs 473838/- (Four Lacs Seventy Three Thousand Eight Hundred and Thirty Eight only) against M/s regent Rugs, Gopa....

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.... para 2.1. Hence, the demand made in terms of order of the lower authorities for the short payment against recovery in respect of these three shipping bills cannot be faulted however the amount already deposited by the appellant along with interest should be appropriated against this demand. 4.3 In respect of other two shipping bills appellant has produced the following documents to support their claim in respect of realization of the export proceeds- DIRECTORATE GENERAL OF FOREIGN TRADE STATEMENT OF BANK REALISATION 1. Firm's Name REGENT RUGS 2. Address GOPALPATTICHAURI ROAD BHADOHI SANT RAVIDAS NAGAR UTTAR PRADESH 3. IEC 1597001392 4. Shipping Bill No DAKO1302016 5. Shipping Bill Date ....