TMI Blog2016 (9) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... OU - DTA - principles of natural justice - information by letters and no personal hearing - whether the decision given by Development Commissioner on supplies made from the domestic tariff unit to the export oriented unit not eligible for refund on All Industry Draw Back Rate without providing any opportunity of being heard to the petitioner is tenable in law? - Held that: - it was expected from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p S. Jetly, Mr. M. S. Bhardwaj, Mr. Pradeep S. Jetly a/w Ms. Neeta V. Masurkar, Mr. S. G. Thakur, for the Respondents ORDER P. C. Heard both sides. The order passed and contained in several communications is impugned in the Writ Petitions for it purports to deny the Petitioners, the deemed export drawback under All Industry Rate of Duty Drawback on customs duty components paid on input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing heard nor the impugned order is passed based on their written representations and points raised during oral hearing. 4. The request of the Petitioner is denied only by addressing some letters and which outlines the stand of the Respondents emanating from the Development Commissioner SEEPZ, Special Economic Zone. This hardly satisfies, according to Mr. Shah, the requirements of the principle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant period. The claim of the Petitioner is that the supplies made from the domestic tariff unit to the export oriented unit are eligible for refund on All Industry Draw Back Rate and draw back application should be processed accordingly. 7. The Petitioner complained throughout that they have not heard anything from the authorities. They have only been intermittently informed and that too by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Petitioner and on perusal of all the records pass a proper reasoned order on the draw back application within three months from the date of receipt of a copy of this order. We accept this statement of Mr. Jetly as an undertaking to this Court and clarify that we have not examined the rival contentions insofar as merits of the draw back application and that should be decided in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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