Duty drawback cannot be denied for procedural irregularities

Bio Gen Extracts Pvt Ltd Vs Commissioner of Customs (CESTAT Bangalore) We find that the appellant initially exported Phycocyanin and a part quantity of the same was rejected for quality reasons which was re-imported by him without payment of duty in terms of Notification No. 158/95-Cus dated 14.11.1995 on executing Bond with Bank Guarantee. We also find that the appellant have re-exported the said goods after rectifying the defect and the identification of the re-exported goods is not disputed by the Department. Further, we find that the appellant also paid an amount of Rs.13,81,543/- as deman...