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2020 (9) TMI 528 - HC - CustomsDuty Drawback - non-realisation of sale proceeds - Failure to approach the Reserve Bank of India for obtaining the necessary extension - Rule 16A of the Drawback Rules - HELD THAT:- The issue as to whether the extension is granted by the Reserve Bank of India or whether the petitioner is entitled for the relief otherwise, being factual issues, could be determined by the Revisional Authority himself, in line with the decision relied upon by the learned Standing Counsel for the respondents in ZAZ AND ZAZ PVT. LTD. VERSUS UNION OF INDIA AND 2 OTHERS [2014 (3) TMI 840 - ALLAHABAD HIGH COURT], wherein the Hon'ble Division Bench of the Allahabad High Court was also of the view that factual aspects requires to be verified by the Authorities and accordingly remanded back the matter. The matter is remanded back to the third respondent herein. The petitioner is granted liberty to submit the remaining 6 Shipping Bills and all other certificates and materials in support of his claim - Petition allowed by way of remand.
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