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2023 (11) TMI 112 - AT - CustomsRecovery of Duty Drawback - failure to produce certificate evidencing the realization of sale proceeds within the period of 12 months from the date of export in terms of Notification No.FEMA-176/2008-RB dated 23.07.2008 - HELD THAT:- There are no merits in the appeal because the fact that proof that entire amount which was to be realized against the exports was submitted to the Commissioner (Appeal). Commissioner (Appeals) while passing the impugned order has admitted the BRC’s submitted after due verification. Approximately, out to the six BRCs four were within the time limit prescribed, and two were subsequent to that. However, there is no doubt that entire sale proceeds have been released in full neither the appeal memo says so that this amount is not released the only reason for filing this appeal is that the amount was released beyond the period prescribed. Once, the fact of realization is not disputed there cannot be any reason for denial of substantiated benefit to the appellant for this delay which is nothing but a procedural laps. It is settled position in law that such procedural lapses are technical violation should not come in the way for extending the substantial benefit to the appellant. Reliance is placed on the decision of Hon’ble Allahabad High Court in the case of M/S GLOBAL SUGAR LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, KANPUR [2016 (4) TMI 797 - ALLAHABAD HIGH COURT] where it was held that Rule 57T of the Rules is only procedural in nature. We are also of the opinion, that Modvat credit cannot be denied on a technical ground that the procedure for availing Modvat credit was not followed at the material moment of time. There are no merits in the appeal - appeal dismissed.
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