Home Case Index All Cases Customs Customs + AT Customs - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 138 - CESTAT NEW DELHIBenefit of Duty Drawback - All Industry Rates - conversion of 24 free shipping bills to the drawback shipping bills - para 4 of Circular No. 36/2010-Cus. dated 23.9.2010 - principles of natural justice - Held that: - the decision in the case of Cargill India Pvt. Ltd. Vs. CC & CE, Visakhapatnam-II [2015 (11) TMI 378 - SUPREME COURT] relied upon where it was held that there was no reason for denying the benefit only on the ground that at the time when the appellant had sought the duty drawback, the goods could not be physically examined. Matter remanded back to the original adjudicating authority, who is directed to decide the matter afresh within one month of receipt of this order in terms of para 4 of Circular No. 36/2010-Cus. dated 23.9.2010 and Rule 12 of Customs, Central Excise Duty and Service Tax Rules, 1994 after giving sufficient opportunity of personal hearing and production of evidence to the appellant - appeal disposed off.
|