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2017 (9) TMI 402 - HC - CustomsDuty Drawback - export incentive - export of consignment of power loom ready made garments - principles of natural justice - Held that: - original authority had no opportunity to examine as to the correctness of the stand taken by the petitioner that the bank certificate of export and realisation has been obtained by them. Since it was an ex parte proceedings, the appellate and the revisional authority did not embark upon such exercise and they dismissed the appeal/revision on technical grounds. Thus, the petitioner having come into possession of the bank certificate of export and realisation should not be nonsuited on technical grounds and therefore, this Court is inclined to issue necessary directions in this regard - matter is remanded to the 3rd respondent for fresh consideration, who shall take into consideration the bank certificate of export and realisation dated 13.12.1997 - appeal allowed by way of remand.
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