2006 (11) TMI 215

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....oner was informed that they exported ladies woolen, woven vest and children shirts valued at Rs. 22,16,833/- on FOB claiming drawback amount of Rs. 5,14,694/- under S.No. 61.01 at 10% and 14.5% on FOB value. It  was further  stated  that  the  drawback was eligible for the above said exported items under Sub.S.No.NIL at NIL% whereas the said amount of Rs. 5,14,694/- paid e....

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....diction to issue the notice dated 16-9-2003. In spite of that, the second respondent called upon the petitioner to appear for an enquiry. This is the only objection raised in this case. 3. I have heard the learned Counsel on either side and perused the materials on record. 4. The explanation submitted by the petitioner is dated 18-10-2004 wherein the crucial point of bar of limitation has be....