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2022 (5) TMI 395 - MADRAS HIGH COURTDuty Drawback - petitioner is unable to produce export realization within 6 months from the date of export - Rule 16A(4) of the Customs, Central Exercise Duties and Service Tax Drawback Rules, 1995 - HELD THAT:- The petitioner has made exports during December 2007 ie., on 28.12.2007. The petitioner was granted duty drawback, which is an export incentive under Section 75 of the Customs Act on 09.01.2008. No doubt the petitioner was required to produce export realization within 6 months from the date of export ie., on or before 28.06.2008. The fact remains that the petitioner has produced the documents to substantiate that there was indeed an export realization on 22.09.2009. A reading of the above provision seems to indicate that where the sale proceeds are realized by the exporter after the amount of drawback has been recovered from him under sub-rule(2) or sub-rule (3) and the exporter produces evidence about such realization within one year from the date of such recovery of the amount of drawback, the amount of drawback so recovered shall be repaid by the Assistant Commissioner of Customs of Deputy Commissioner of Customs to the claimant - In this case, the recovery has been made long after the export realization. Considering the same and considering the fact that there is indeed an export realization, the case of the petitioner deserves a favorable disposal by the respondents. This writ petition is dsiposed off by remitting the case back to the 3rd respondent/the Assistant Commissioner of Customs, to take note of Rule 16A(4) of the Customs, Central Exercise Duties and Service Tax Drawback Rules, 1995 and to dispose of the same on merits - petition disposed off.
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