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2016 (1) TMI 286 - HC - CustomsClaim of duty drawback - The grievance of the petitioner is that the petitioner's draw back claim on completed exports have not been processed and cleared by the department - The petitioner imports certain raw materials and after value addition re-exports - Held that:- If in the present case, therefore, the department found that in subsequent imports there were alleged irregularities, it may also be open for the department to, for a reasonable period, delay the consideration of draw back claims pending such investigation. However, by no means this so called pending investigation can be the basis for indefinitely refusing to process draw back claims. As pointed out by the counsel for the petitioner even in cases where the alleged irregularities were noticed by the department at the outset at the time of import, till date no show cause notices have been issued and presumably therefore, the investigation is not completed. In cases of export consignments, which are the basis of draw back claims, the department has not stated the stage of investigation and the nature of materials so far collected. May be at this stage, the department would not like to reveal such facts nor we insist making the same part of record. In any case, the department cannot indefinitely delay the consideration of rebate claims of the petitioner. All the petitions are disposed of with the direction that if by 31.3.2016, the DRI investigation is not over and show cause notices for adjudication is not issued against the petitioners with respect to import and export in question, the respondents shall process the rebate claims in accordance with law.
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