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2013 (10) TMI 1250 - MADHYA PRADESH HIGH COURTRecovery of duty drawback for non realization of Foreign Exchange - Opportunity of being heard – Production of Realization certificate against export of goods - Held that:- The 3rd proviso to Regulation 9 of Foreign Exchange Management (Export of Goods & Services) Regulations, 2000, specifically provides that the Reserve Bank or subject to the directions issued by that Bank in this behalf, the authorized dealer, may, for the sufficient and reasonable cause shown, extend the period of 6 months or 15 months as the case may be - the petitioner is entitled to at least one opportunity to produce the realization certificate as well as the order of extension, if any, passed in favour of the petitioner in terms of proviso to Regulation 9 before the original authority – order set aside – matter remanded back to the original authority – Decided in favour of Appellant
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