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2009 (8) TMI 246 - ALLAHABAD HIGH COURTRecovery proceedings for erroneous drawback - impugned order has been passed directing the petitioner to refund the drawback claimed - impugned order has been passed by the respondents without issuing any show cause notice or affording opportunity of hearing to the petitioner - Circular No. 68/97, dated 2-12-1997 was issued by the Central Government on 2-12-1997 by which draw back has been intended to the exports under DEPB – drawback granted on basis of circular ibid - Once the benefit was given to the petitioner on the basis of certain Circulars, the said benefit cannot be withdrawn without giving any opportunity to the petitioners. It is a settled law that principle of natural justice has to be complied with and no order can be passed without affording proper opportunity to person concerned. - In the present matter it is an admitted fact that the benefit was given by the authority concerned on the basis of Circular issued by the Central Government – impugned order set aside - In the result, present writ petition is allowed
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