Rule 16 of the Duty Drawback Rules contains no express...

Rule 16 of the Duty Drawback Rules contains no express limitation period for recovery, but recovery for failure to produce proof of realisation of export proceeds must be initiated within a reasonable period assessed on the facts. A delay exceeding seven years, without any allegation of fraudulent availment or suppression, was treated as unreasonable where the export business had closed and supporting records were unavailable. The drawback-recovery order was set aside and refund directed. The availability of a statutory appeal did not bar writ relief in these circumstances.