Demanding duty drawback unsustained as payment for goods exported duly received

Arihant Overseas Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that demanding the duty drawback unsustained as payment for goods exported is duly supported by BRC and re-certified after verification by the Bank. Further, revenue has not brought on record any evidence relating to diversion of goods or return of any remittance. Facts- This appeal has been filed by the exporter, Arihant Overseas confirming the demand of duty draw back of Rs.35,37,385/- and further ordering confiscation of the goods already exported under draw back, under Section 113 (i) of the Customs Act and imposi...