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2019 (12) TMI 345 - MADRAS HIGH COURTDrawback of central excise duty - petitioner was of the view that the order was a non-speaking order that was passed in violation of the principles of natural justice and thus seeking to pass a proper, speaking order - principles of natural justice - HELD THAT:- In the present case, the defect memo has been published and this would not satisfy the specific requirement of Rule 13(3), which states that a defect memo should be served on the assessee/exporter calling for rectification of the defects. Admittedly, no defect memo has been issued to the petitioner pointing out to it the defects that ostensibly arise in its drawback claims - Had this Rule been complied with, the petitioner might well have rectified the defects, thus paving the way for a timely disposal of its drawback claims. The flaw has occasioned at the door of the Department by the violation of principles of natural justice, specifically Rule 13(3) of the Rules. The rejection of representation dated 05.11.2004 on the ground that all drawback claims were brought to nil is flawed - the petitioner should not be denied the benefit of drawback based merely on a Public Notice, particularly when the petitioner has satisfied all other requirements under the relevant Notification/Scheme, thus frustrating the object of the scheme itself. The claim of rebate in relation to the twelve transactions denied under the impugned order shall be sanctioned and paid over to the petitioner within a period of six weeks from date of receipt of copy of this order - Petition allowed.
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