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2016 (1) TMI 286 - GUJARAT HIGH COURT

2016 (1) TMI 286 - GUJARAT HIGH COURT - 2016 (332) E.L.T. 88 (Guj.) - Claim of duty drawback - The grievance of the petitioner is that the petitioner's draw back claim on completed exports have not been processed and cleared by the department - The petitioner imports certain raw materials and after value addition re-exports - Held that:- If in the present case, therefore, the department found that in subsequent imports there were alleged irregularities, it may also be open for the department to, .....

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d.

In cases of export consignments, which are the basis of draw back claims, the department has not stated the stage of investigation and the nature of materials so far collected. May be at this stage, the department would not like to reveal such facts nor we insist making the same part of record. In any case, the department cannot indefinitely delay the consideration of rebate claims of the petitioner.

All the petitions are disposed of with the direction that if by 31.3.2 .....

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arise in similar background. They would be disposed of by this common order. We may notice facts as arising in Special Civil Application No.13003/2015. 2. The petitioner is a manufacturer exporter. The petitioner imports certain raw materials and after value addition re-exports. The grievance of the petitioner is that the petitioner's draw back claim of ₹ 1,04,72,479/on completed exports have not been processed and cleared by the department. 3. It is undisputed that the petitioner imp .....

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On such basis the department seized such goods. However, with the intervention of the High Court and in some cases by CESTAT, goods were released on furnishing bond for the full value of goods. 5. Case of the petitioner is that in the present case, the raw material was imported without any allegations of misdeclaration of weight or classification by the department. The export was also completed as per rules without any objection by the department. In that view of the matter it is simply not ope .....

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during the later period which is under investigation, the DRI, Ahmedabad has initiated investigation with respect to the earlier imports also. Pending such investigation, it was not proper to process the draw back claims. On such basis, the prayers made in the petition is opposed. 7. Counsel for the petitioners submitted that for over one year, the draw back claims have not been processed by the department. In the meantime, there is no progress in DIR investigation. In the present case, at the .....

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to investigate the earlier imports and exports also. Pending DRI investigation, it would not be proper to release draw back. 9. Having heard learned counsel for the parties and having perused the documents on record, we are of the opinion that the department cannot indefinitely delay or suspend the consideration of the draw back claims of the petitioners. In any case, it may be open for the department to inquire into full details of import and export which are the basis of the claim of duty dra .....

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