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2018 (10) TMI 1486 - HC - Customs100% EOU - conversion of shipping bills into Drawback shipping bills - petitioner decided to exit from the EOU to function under Export Promotion Capital Goods (EPCG) Scheme - case of Revenue is that till the Exit Letter was issued, the petitioner was permitted to file only EOU shipping bills and therefore, for the reasons beyond their control, they could not claim any Drawback till the Exit Letter was issued - non-speaking order - principles of natural justice. Held that:- The Technical Officer (Drawback) has not considered the case of the petitioner in a proper manner. The Technical Officer should have considered the case of the petitioner and passed a detailed order - also, the communication dated 13.03.2009 issued by the Joint Commissioner (CCO) was only based on the direction of the Chief Commissioner for the recovery of Drawback amount, which was already sanctioned and disbursed to the petitioner. The order dated 05.05.2009 is a non-speaking order, which cannot be sustained. Since the order passed by the Technical Officer (Drawback) is a non-speaking order, the same is liable to be set aside and the Technical Officer should be directed to decide the matter afresh after taking into consideration the case of the petitioner in accordance with law. Petition allowed by way of remand.
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