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2016 (6) TMI 144 - HC - CustomsRecovery of Duty Drawback refunded - 100% EOU cannot claim any duty drawback - Seeking grant of inspection of the investigation file and the non-relied upon documents (Non-RUDs) - Held that:- a fair procedure should be followed by the Adjudicating Authority. Having permitted the Petitioner to collect the non-RUDs from the office of the DRI, after issuing notice “on any working day with prior appointment”, it is surprising that by the impugned letter, the Adjudicating Authority informed the Petitioner that its request for inspecting the non- RUDs is rejected. Clearly there has been a change of mind by the Adjudicating Authority on this aspect. The fact that no reasons have been given in the said letter for such rejection makes it even more suspect. As far as other request for inspection of the investigation file is concerned, Mr Satish Kumar points out that there could be documents in the investigation file which cannot be shown to the Petitioner and other co-noticees on account of their nature. The Court is of the view that this by itself cannot be a reason to refuse inspection of the investigation file. If there are documents in the investigation file which, according to the Adjudicating Authority, cannot be shown to the Petitioner, the Adjudicating Authority should give reasons in writing for refusing inspection of such documents. Therefore, the rejection of Petitioner’s request by the impugned letter by the Adjudicating Authority is untenable in law and is, accordingly, set aside. - Appellant allowed to investigate the file and non- RUDs.
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