and bags to France. Therefore, the petitioner is entitled for duty draw back, provided, if the sale proceeds are realised in foreign exchange within a period of six months. The petitioner was issued with a show cause notice that for a consignment made by the petitioner in the year 2014, the amount has not been realised and for non-realisation of export proceeds, the Tuticorin customs have issued an alert and subsequently, the impugned order has been passed with a direction to the petitioner to repay the duty drawback amount of Rs.3,54,029/- along with interest. According to the petitioner, after 2015, the petitioner had not run his unit due to loss in his business and the petitioner's office was not functioning. Therefore, the petitioner has not received the show cause notice and the related personal hearing intimations addressed to his office. According to the petitioner, for the consignment of the year 2014, the petitioner has received the Bank Realization Certificate on 20.10.2014 and the sale proceeds for Rs.48,95,725/- was realized by the Bank on 12.05.2014 and the same is very much available in the website of Directorate General of Foreign Trade. However, the respondent without verifying the same has issued 3/7
