9911796707
TMI Blog2013 (12) TMI 1466X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Brief facts of the case are that the applicants have been sanctioned and paid drawback amount of Rs. 54,623/- in respect of the drawback claim for SBN 0038, dated 3-1-2008. But the export proceeds have not been realized within the stipulated period as specified under Rule 16A of Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 read with Regulation 9 of the Foreign Exchange Management (Export of Goods and Services) Regulations, 2000 as amended and Reserve Bank A.P. (DTR Series) Circular No. 50, dated 3-6-2009. Hence show cause notice was issued to recover the already paid drawback amount. After due process of law, the lower authority ordered for recovery of drawback amount along with interest for non-realisation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not in a proper format as prescribed in the C.B.E. & C. Board's Circular No. 5/2009-Cus., dated 2-2-2009, which was set aside by the appellate authority. 4.2 Applicants in addition to the above, also submitted negative certificate issued by the Registered Member of the Chartered Accountants of India as a proof that the sale proceeds have been received by them and no amount is due for realisation, before the adjudication authority in the de novo adjudication proceeding. 4.3 Applicants submit that as per sub-rule (2) of Rule 16A of Customs and Central Excise Duties and Service Tax Drawback Rules, 1995 if an exporter fails to provide evidence in respect of realisation of export proceeds, the Assistant Commissioner/Deputy Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se on 20-3-2013 and 31-10-2013. Nobody appeared for hearing on above said dates. Hence, Government proceeds to decide the case on merits on the basis of available records. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. Government observes that the original authority ordered for recover of already sanctioned drawback on the ground that the applicant failed to submit the Bank realisation certificate in prescribed format as a proof of realisation of export sale proceeds. Commissioner (Appeals) upheld impugned Order-in-Original. Now, the applicant has filed this revision application on grounds mentioned in Para 4 above. 8. Government notes t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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