9911796707
TMI Blog2023 (4) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... the Government of India, Ministry of Finance (the Revisional Authority), whereby the petitioner's revision application [case bearing F. No. 375/135/DBK/2018-RA captioned M/s Rangoli International Pvt. Ltd. v. Commissioner of Customs (Export), ICD, Tughlakabad, Delhi], was rejected. 2. The petitioner is, essentially, aggrieved by the demand for refund of the duty drawback amounting to Rs.43,03,415/- availed by the petitioner against goods exported during the period 03.05.2013 to 28.06.2013, along with interest. 3. The petitioner had exported goods to Dubai during the aforementioned period and had availed of duty drawback in respect of the said exports. Admittedly, the petitioner did not receive the export proceeds in foreign exchange agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces scheduling personal hearings. 6. Aggrieved by the order-in-original dated 17.08.2016, the petitioner preferred an appeal before the Commissioner of Customs (Appeals). The said appeal was rejected by an order-in-appeal dated 13.08.2018. 7. It was contended that the order-in-original dated 17.08.2016 was passed in violation of the principles of natural justice and no notice dated 15.07.2016 issued by the Adjudicating Authority granting a personal hearing was received by the appellant. The appellant also claimed that it had Bank Receipt Certificates (BRCs) evidencing receipt of export proceeds against some of the shipping bills as listed in the annexure to the show cause notice. 8. The Appellate Authority did not accept the petitioner's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries) Circular No.88]. He submitted that the petitioner was entitled to write off unrealised export bills up to a maximum of 10% of the total export proceeds realised during the previous calendar year. The petitioner had barely written off 0.6% of the unrealised bills, which was well within the permissible limit. He contended that there was no requirement to refund the duty drawback in terms of the RBI Circular as duty drawback is not an export incentive. Third, he contended that the petitioner was not required to refund the duty drawback in terms of Rule 16A(5) of the Drawback Rules. 11. We find no merit in the contention that the impugned order in original was passed in violation of the principles of natural justice. The petitioner was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to write off unrealised portion of the drawback. 13. Although it is apparent that the petitioner had not raised the issues which are now sought to be raised before this Court, we consider it apposite to examine the same. 14. The RBI Circular dated 12.03.2013 relied upon by the petitioner is of no relevance to the controversy. In terms of the said Circular, Reserve Bank of India (RBI) liberalized the procedure for writing off the amounts receivable by exporters in respect of the export shipments. In terms of the said procedure, exporters were provided greater flexibility to write off the amounts due from overseas entities and the Authorised Dealers were also given wider latitude to accept requests from exporters to write off unrealised ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that by virtue of the second proviso, the petitioner was liable to pay the amount of duty drawback availed by it in respect of exports in respect of which the consideration had not been received in India within the time as permitted under FEMA. It is, plainly, erroneous to contend that the second proviso to Section 75 of the Customs Act is inapplicable in cases where write off is permissible under FEMA. 17. The contention that duty drawback is not recoverable in terms of Rule 16A(5) of the Drawback Rules is required to be considered with reference to the language of the said Sub-rule. Sub Rule (5) of Rule 16A of the Drawback Rules is set out below: "16A(5) Where sale proceeds are not realised by an exporter within the period allowed unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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