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2023 (9) TMI 583 - MADRAS HIGH COURTRecovery of Duty Drawback sanctioned earlier - non-speaking order - petitioner did not reply to SCN - HELD THAT:- The petitioner has furnished the details of Bank Realization Certificate, Negative Statements, Consolidated Statement of Bank Realization Certificate duly attested by the Charted Accountant. This aspect has not been considered by the respondent. The respondent has merely passed a non-speaking order as the respondent had no other documents before it, at the time of passing of the impugned order. The case is remitted back to the respondent. The petitioner is directed to furnish a copy of the aforesaid letter dated 22.02.2011 together with all the annexures to the respondent within a period of 30 days from the date of receipt of a copy of this order - impugned order set aside - petition allowed by way of remand.
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