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.

[YAGAY and SUN]

If it is the case of erroneous payment of Duty Drawback then there is no time limit to issue the SCN for recovering of the DBK.

No time limit for demand for recovery of erroneous payment of duty drawback – Demand cab be raised for recovery of erroneous payment of duty drawback. There is no time limit for raising such demand. Dadri Inorganics v CC (2010) 260 ELT 61 (Guj HC DB).  2010 (8) TMI 320 - GUJARAT HIGH COURT

AI Summary

No time limit for recovery of erroneous duty drawback; show-cause notices may be issued after final assessment and export clearance.
Where a claim of erroneous payment of duty drawback arises, revenue authorities may demand recovery without any prescribed time limit; a show cause notice for recovery can be issued after final assessment and export clearance, including beyond a two-year period, as applied in an illustrative authority in a classification-related drawback recovery matter.