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2022 (10) TMI 269 - HC - CustomsRefund claim - Advance Authorization Scheme - deemed export of plate heat exchanger to Bharat Heavy Electrical Limited (BHEL) - non-fulfilment of export obligation - It is petitioner’s case that due to reasons beyond their control they were unable to submit the remaining two invoices that were covered under Form 1-C dated 17th June 2014 - HELD THAT:- The respondent no.3 in his letter to petitioner in effect admits that petitioner had complied with the export obligation because in the letter dated 19th January 2015 respondent no.3 states “Had these invoices and Consumption certificate been submitted earlier, there would not have been any excess import and hence, no duty or interest would have been required to be paid” . Respondent no.3 in another letter dated 23rd August 2016 also admits that had petitioner submitted the two invoices earlier, the office of DGFT would have processed the same for redemption and there would not have been any liability to pay custom duty plus interest. The only reason why it was rejected was due to non-reversal of redemption in the computer system. The indisputable position is petitioner has fulfilled its export obligations and, therefore, respondent no.3 should have issued the discharge certificate. It is rather strange that a genuine case has been rejected by respondent no.3 only because the computer system in his office would not permit reversal of redemption - the PRC also has rejected petitioner’s application without giving any reason more so when respondent no.3 itself has admitted that petitioner has fulfilled the export obligations but missed the bus because it did not submit the documents earlier. Petition disposed off.
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