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2013 (2) TMI 775 - CGOVT - CustomsDuty Drawback - recovery on the ground applicant failed to submit the Bank Realization Certificate in respect of export sale proceeds within-stipulated time - Held that: - The adjudicating authority was required to mention the shipping bill in the SCN. Applicant has claimed to have lost copy of SCN. In such a situation, the case is required to be remanded back to original authority to consider the matter afresh after intimating the details of shipping bills against which BRC was still pending as per records of department - appeal allowed by way of remand.
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