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2024 (1) TMI 475 - HC - Customs100% EOU - Duty Drawback on bulk tea in question procured by it from the bulk tea manufacturer and supplier which has admittedly paid the Excise Duty - Existence of valid reason to deny drawback to the petitioner or not - HELD THAT:- The impugned order of the revisional authority dated 20th December, 2019 is not sustainable both in law and in fact and is liable to be set aside. Revisional authority while passing the impugned order on the revisional application of the respondents customs authority setting aside the order of the Appellate authority which had allowed drawback in favour of the petitioner, has taken into consideration the ground which was no part of show cause notice or adjudication order or order of the Appellate authority. Issue of concession by the petitioner’s representative before the adjudicating authority, raised by the respondents customs authority for the first time in course of hearing of this writ petition which was neither before the Appellate authority nor before the revisional authority nor in the affidavit-in-opposition to the writ petition with regard to petitioner’s statutory and legal right of availing the benefit of Drawback in question on the basis of aforesaid notification dated 22nd November, 2001, issued by the DGFT authority, is not sustainable since there can be concession on fact and not on law and further petitioner has not accepted the same and has challenged the order-in-original before the Appellate authority. Petitioner is entitled to avail the benefit of Drawback under the Notification No. 39(RE-01)/1997-2002, New Delhi dated 22nd November, 2001 issued by the DGFT (Government of India, Ministry of Finance) issued in exercise of powers conferred under paragraph 4.11 of the Export and Import Policy 1997-2002, relating to Duty Drawback for the period from 01.06.2000 to 31.03.2001, since it has fulfilled all the criteria of the aforesaid notification which has statutory force. The petition is disposed of by upholding the order of the Appellate authority and setting aside the impugned order of the revisional authority. No order as to costs.
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