2012 PTD 150

Case Laws / Head Notes / Paras

---Zero rate of duty and drawback of duty etc.---Duty draw back claim---Non implementation of order of Appellate Tribunal despite repeated reminders---Department contended that due to change in system the supplementary duty-drawback claim could not be processed and PRAL had been approached for amendment in Rebate Processing Software, the matter was still pending resolution and submitted copies of correspondence made between the Department and PRAL and undertook to process the pending claims manually within 30 days---Validity---Withholding of duty drawback / rebate since 2002 and non-implementation of the order of Appellate Tribunal without any stay order from High Court would tantamount to maladministration---Federal Tax Ombudsman recommended the Federal Board of Revenue to direct the Coll...