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2022 (7) TMI 107 - BOMBAY HIGH COURTRecovery of amount paid as drawback to petitioner on the ground that the claims were sanctioned erroneously - Note 2(b) of General Notes to All Industry Rates of Drawback - The fact that the shipping bills referred to advance licences and that was an error, is not disputed. - HELD THAT:- One fact very clearly emerges from the documents annexed to the petition and the affidavits is that the advance licences of petitioner were invalidated for direct import of relevant HDPE/P Granules / Chips and petitioner was allowed to procure the same indigenously from Reliance Industries Ltd, Mumbai. The fact that the granules used in the ropes exported had been procured from Reliance Industries Ltd by paying excise duty also is not disputed. The fact that the shipping bills referred to advance licences and that was an error, is also not disputed. It is indisputable that petitioner did not use any HDPE granules procured under the advance licences by direct import but procured the granules from indigenous source, i.e., Reliance Industries Ltd. If that is the factual position, petitioner should be entitled for the drawback. Mr. Jetly in fairness submitted that locally procuring the products on which excise duty is paid and those products are used in manufacture for export goods, the excise duty paid can be claimed as drawback. The factual position notwithstanding the error in the shipping bills, which an alert petitioner could have amended on time, petitioner will be entitled and should be granted the drawback as it was rightly granted earlier by the DGFT - this observation of respondent no.2 is erroneous and it is satisfying that it is this erroneous presumption, that made respondent no.2 arrive at the conclusions that he arrived at. The show cause notice impugned in the petition is also discharged - any amount deposited with the authorities shall be refunded alongwith applicable interest if any, within 4 weeks of petitioner making the application for refund - application disposed off.
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