f. During the investigation, Dr. Shanmugasundaram acknowledged receipt of the duty drawback benefits and agreed to reimburse the erroneously sanctioned amounts. It was also noticed that an amount of Rs.1,77,091/- towards duty drawback was presented and encashed against the shipping bill No. He also deposed that after the exports and after filing the necessary documents for duty drawback, the duty drawback cheques were received by the purported exporters. A total duty drawback of Rs 3,44,899/- was wrongly claimed and encashed for exports via ICD, Salem. The Senior Manager of Sanco Trans stated that he managed exports under the duty drawback scheme for several exporters.