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2016 (9) TMI 617 - HC - CustomsProcessing of drawback application - denial of deemed export drawback - All Industry Rate of Duty Drawback - customs duty components paid on inputs/components - Column-B, “Sr No.540203” of Schedule of All Industry Duty Drawback Rates 2011-2012 - EOU - DTA - principles of natural justice - information by letters and no personal hearing - whether the decision given by Development Commissioner on supplies made from the domestic tariff unit to the export oriented unit not eligible for refund on All Industry Draw Back Rate without providing any opportunity of being heard to the petitioner is tenable in law? - Held that: - it was expected from the Development Commissioner that he would apply his mind to the whole case and after a oral hearing to the Petitioner pass a reasoned order in accordance with law. The Development Commissioner SEEPZ, Special Economic Zone, Mumbai himself will now grant a personal hearing to the Petitioner and on perusal of all the records pass a proper reasoned order on the draw back application within three months from the date of receipt of a copy of this order - petition disposed off - decided in favor of petitioner.
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