The Madras High Court quashed an order denying duty drawback on the ground of non-consideration of the uploaded Bank Realization Statement in its portal.
Admittedly, the petitioner, M/s. Style Garments, has exported the goods and is eligible for duty drawback. But the respondents had denied the benefits of duty drawback since the petitioner has not submitted the relevant document. But the contention of the petitioner is that the Bank would grant statement of bank realization manually until 2000, but subsequently it is the duty of the Bank is to upload the Bank Realization Statement in its portal.
The respondents are having accessing to the same and the respondents ought to verify and ascertain whether the bank realization statement is available.
In the present case, the Bank has uploaded as early as on 02.09.2013 itself. Before passing order, the respondents have not verified the same. Moreover, the respondents have not issued any Show Cause notice. Therefore, the petitioner was not in a position to explain the same before the authorities. It was also submitted that the company was closed in the year 2015 itself. Therefore, there was no communication among the parties.
A Single Bench of Justice S Srimathy observed that “In view of the foregoing reasons, this Court is of the considered opinion that the petitioner is entitled to the relief based on the statement of Bank realization.”
“Accordingly, the impugned order, dated 22.09.2020 is hereby quashed. The respondents shall issue notice to the petitioner and grant personal hearing to the petitioner. The petitioner shall submit the bank realization statement before the respondents and thereafter, the respondents shall pass order” the Bench noted.
B.Vijay Karthikeyan, the Counsel, appeared for the petitioner, and R.Nandakumar, the Senior Standing Counsel, appeared for the respondents and perused the material documents available on record.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
