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R.K. Industries - IV rep. by its partner Mr. Ajay Agarwal Versus The Commissioner of Customs, Chennai

2018 (1) TMI 576 - MADRAS HIGH COURT

Refund claim - denial on the ground that the petitioner had not fulfilled the export obligations as required to be done in terms of the advance license granted to the petitioner dated 11. 06. 2010 - Held that: - the respondents are bound to honor the redemption letter and effect the refund. The respondents cannot call upon the petitioner to prove when the bank guarantee was encashed. It is for the Department to verify their records and come to a conclusion. - the respondents are directed to refu .....

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e third respondent rejecting the petitioner's application for refund of a sum of ₹ 4,50,000/- which was recovered by the Department by encashing a bank guarantee furnished by the petitioner on the ground that the petitioner had not fulfilled the export obligations as required to be done in terms of the advance license granted to the petitioner dated 11. 06. 2010. The reason for rejecting the petitioner's application is on the ground that the petitioner has not filed documents evide .....

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er hearing the arguments on either side, this Court was inclined to allow the writ petition and set aside the impugned order primarily for two reasons. 2. It is for the respondent Department to verify the records and ascertain the date on which they have encashed the bank guarantee furnished by the petitioner. Unfortunately, the respondent department has directed the petitioner to prove the negative, despite there being a legal embargo on this. The petitioner took steps to produce copy of the TR .....

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remanding the matter, the learned counsel for the respondent will get specific written instructions, if the respondent Department is able to ascertain as to when they have encashed the bank guarantee furnished by the petitioner. The respondents have to take a default stand, because the bank guarantee was encashed by the Department and to state that the petitioner has to produce the date on which the Department has encashed the bank guarantee is wholly unsustainable. With these observations, one .....

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