Classification

[GurjeetSingh Walia]

Is the AC/DC DBK has power to issue the show cause notice after 2 years of final assessment and LET EXPORT ORDER. Asking why the declared classification has not been changed to the other heading.

AI Summary

AC/DC can issue SCN anytime for erroneous Duty Drawback payments; no time limit applies per legal precedent. A query was raised regarding whether the Assistant Commissioner/Deputy Commissioner (AC/DC) has the authority to issue a show cause notice (SCN) more than two years after the final assessment and LET EXPORT ORDER, questioning the declared classification. The response clarified that if the issue involves erroneous payment of Duty Drawback, there is no time limit for issuing an SCN to recover the amount. This is supported by a legal precedent from the Gujarat High Court, which states that demands for recovery of erroneous Duty Drawback payments can be raised without a time limitation.