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2018 (1) TMI 576

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..... ondents 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 refund the sum of ₹ 4,50,000/- to the petitioner within a period of eight weeks - petition allowed. - Writ Petition N .....

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..... or rejecting the petitioner's application is on the ground that the petitioner has not filed documents evidencing enforcement and deposit of the enforced amount. 3. This Court was rather surprised as to how the third respondent could reject the petitioner's application on the ground stated in the impugned order. Therefore, while entertaining the writ petition, this Court passed the orde .....

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..... 4. This has been done by the petitioner by approaching the State Bank of India, Harbour Branch, which is the Bank, where the Department maintains transaction. 3. Learned senior standing counsel for the respondents would submit that the Department is in the process of verification of the records and will revert back to this Court on the next hearing date and thus, submits that instead of sett .....

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..... e respondents filed a counter affidavit and in para 4 of the counter affidavit, it has been admitted that the bank guarantee furnished by the petitioner has been enforced vide manual TR6 challan no. MC/OTH-56 dated 04. 12. 2014. It has been further admitted that the petitioner subsequently submitted the redemption letter dated 22. 07. 2015 issued by the Additional Director General of Foreign Trade .....

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