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2024 (2) TMI 1324 - MADRAS HIGH COURTRecovery of Duty drawback - period for realization of export proceeds - Shipping bills relating to the export of goods described as ''cotton power-loom made up articles'' - HELD THAT:- The documents on record include the communication dated 06.04.2013 and the annexure thereto. Also on record are several BRCs, which appear to correspond to the 33 shipping bills, which form the subject matter of the impugned order. Thus, there is prima facie evidence that the export proceeds were realized. In order to provide an opportunity to the petitioner to place these documents before the respondent for consideration, interference with the impugned order is warranted. Therefore, the impugned order is quashed and the matter is remanded for re-consideration. The petitioner is permitted to place all the relevant documents relating to realization of export proceeds before the respondent within a maximum period of 15 days from the date of receipt of a copy of this order. W.P. is disposed of on the above terms.
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