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2013 (5) TMI 12 - CESTAT NEW DELHIDrawback claim denied - As Authority viewed that query raised to the exporter appellant while processing the shipping bills was deficiency memo and when the appellant did not reply to the same drawback claim was deniable - Held that:- Reading of the order dated 17.3.2010 passed by the Asst. Commissioner denying the claim it is conceivable that the claim of drawback made by the appellant suffers from deficiency which was brought to the notice of the appellant on 15.01.2010. It appears that annexure ‘A’ appearing in appeal folder was accompanying document to the show cause notice dated 15.10.2010. It is not possible for a common man to understand as to the nature of deficiency of drawback claim conceived by Adjudicating Authority from a simple reading of show cause notice and annexure thereto to lead defence. Asst. Commissioner noticed that while processing shipping bills queries raised to the exporter resulted in deficiency memo which remained un-replied. On the ground of no reply, he rejected the claim of the appellant. Commissioner without looking into the gravity of the matter under Rule 13 and also to the violation of natural justice, proceeded to decide the issue under Rule 15 of Drawback Rules, 1995 hurriedly burring justice. As the circumstance of Rule 15 has not arisen because the appellant has been directed to resubmit the claim with the requisite documents he should not have been in a hurry to dismiss the prayer of the appellant. Once the original claim is under dispute and that reaches to its logical conclusion, supplementary claim is inconceivable. Thus resend the matter back to Asst. Commissioner directing him to issue a fresh notice stating clearly deficiency in respect of each shipping bill within 3 months of receipt of this order so that the appellant shall get recourse to natural justice.
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