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2019 (6) TMI 1161 - GUJARAT HIGH COURTDuty Drawback - amendment of shipping bill - rejection of Drawback on the ground that duty was paid in DEPB Scrip - HELD THAT:- The Court did not elaborately dwell upon their contention qua the effect of incorrect mentioning of scheme code, as in the instant case, the same was wholly uncalled for. The respondent department could not have resurrected such a ground for denying the Drawback claim when the order at page Nos. 56 to 62 were passed after due verification of all the documents by the Competent Authority pursuant to order of this Court and adjudication of the matter in form of order dated 6-5-2016, rendered by this Court in Special Civil Application No. 8025 of 2015. The respondents were left with no option but to release the Drawback. In light thereof the respondents’ action for seeking amendment and holding out the provisions of Section 149, in our view was nothing but uncanny attempt to avoid the eventualities, which unfortunately compelled the petitioners to approach this Court for no reasons, as had the authorities acted in accordance with law and processed the Drawback claim after the order at page Nos. 56 to 62 was passed, the petitioners’ consternation could have been avoided. We are of the considered view that this petition is required to be allowed and respondents are therefore, directed to process the Drawback claim based upon the order at page Nos. 56 to 62 without any further delay and insistence upon rectifying the entry, as in our view it hardly matters, so far as clearance of Drawback claim is concerned. Petition allowed.
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