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2013 (12) TMI 1466 - CGOVT - CustomsRecover of already sanctioned drawback - failure to submit the Bank realisation certificate in prescribed format as a proof of realisation of export sale proceeds - Held that:- Despite prolonged litigation applicant has not produced the documentary evidence for realisation of export sale proceeds in the prescribed format of Bank realisation Certificate and still insisting that nowhere said format is prescribed and documentary evidence submitted by them may be accepted. - in the C.B.E. & C. Circular dated 2-2-2009, a system for in house monitoring mechanism to monitor the realisation of such proceeds of exports made under drawback scheme was devised. It nowhere stated that Bank Realisation Certificate is not to be submitted as proof of realisation of export sale proceeds. - DGFT has prescribed Bank Realisation Certificate for all exports under drawback scheme in format Appendix 22A (Form I). The said format is amended vide DGFT Public Notice No. 9 (RE : 2010) 09-14, dated 7-9-2010. In said Bank Realisation Certificate details like Invoice No., SB No., Bill No., Bill amount, date of realisation of export proceeds, etc., are required to be mentioned. There is no relaxation from submission of BRC in said format. Applicant had sufficient opportunity to submit the BRC in prescribed format but they failed to fulfil their statutory obligation. Therefore, the order for recovery of drawback claim cannot be faulted with. - Decided against Assessee.
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