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2019 (10) TMI 804 - PUNJAB AND HARYANA HIGH COURTRecovery of Duty Drawback - Petitioners has raised three issues namely (i) Effect of repeal of duty drawback rules 1995 w.e.f. 01.10.2017 (ii) Absence of mechanism to raise demand of duty drawback and (iii) Power of Respondent to reassess value of goods already exported. - rejection of declared Free on Board (FOB) value of the goods already exported - demand of drawback disbursed post export of goods - recovery of Rule 16 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 - HELD THAT:- In the present writ petitions, concededly identical questions as raised in M/S FAMINA KNIT FABS THROUGH ITS PARTNER VERSUS UNION OF INDIA AND ORS. [2019 (9) TMI 970 - PUNJAB AND HARYANA HIGH COURT] and M/S JAIRATH INTERNATIONAL AND ANR. AND RAJESH DHANDA VERSUS UNION OF INDIA AND ORS. [2019 (10) TMI 642 - PUNJAB AND HARYANA HIGH COURT] are raised - In both judgments, we have held that inspite of availability of alternative remedy available under 1962 Act, writ petition is maintainable in view of involvement of pure questions of law as well jurisdiction and law enunciated by Hon’ble Supreme Court and followed by this court time and again. While taking cue from Sections 28, 28AAA & 75 of 1962 Act and relying upon judgment of Hon’ble Supreme Court in the case of Commissioner of Central Excise versus Larsen and Toubro [2015 (8) TMI 749 - SUPREME COURT] as well this court in the case of Laqshya Media Pvt. Ltd. Vs State of Punjab and Others [2016 (8) TMI 1460 - PUNJAB AND HARYANA HIGH COURT], we have held that mechanism is absent in Duty Drawback Rules, 1995 thus demand under Rule 16 of Drawback Rules, 1995 is not sustainable. Petition allowed.
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