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2022 (3) TMI 707 - HC - CustomsRecovery of duty Drawback claimed - company has not furnished proof of foreign inward remittance - violation of Rule16-A of the Customs Central Excise Duties in Service Tax Draw Back Rules, 1995 - violation of principles of natural justice - HELD THAT:- It appears that after the company was closed, the assets were sold later. It is not clear whether the said company's name was struck off from the Registrar of Companies. At the same time, the petitioner has submitted all the records pertaining to export to substantiate inward remittance are available and therefore if a fair chance is given to file a statutory appeal against the impugned order or if the matter is remitted back to the respondents to pass a fresh order, the consequential recovery proceedings can be kept in abeyance. Considering the fact that the Show Cause Notice No.11 of 2018, dated 07.02.2017 had remained unserved on the said company, the impugned order in Original No.72 of 2018, dated 20.02.2018 has been passed in violation of principal of natural justice. It is therefore liable to be quashed. Consequently, the impugned recovery notice is also liable to be quashed. The petitioner may have records to prove that there were inward foreign remittance on the exports. The case is remitted back to the second respondent to pass a fresh order within a period of 90 days from the date of receipt of copy of this order - Petition allowed by way of remand.
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