Drawback time limit shortened under amendment to rules, reducing the permitted claim period for refunds. The amendment substitutes the wording in rule 13(4) of the Customs and Central Excise Duties Drawback Rules, 1995 to shorten the prescribed period for filing drawback claims, thereby modifying the operative deadline for entitlement and procedure under the Drawback Rules.
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Provisions expressly mentioned in the judgment/order text.
Drawback time limit shortened under amendment to rules, reducing the permitted claim period for refunds.
The amendment substitutes the wording in rule 13(4) of the Customs and Central Excise Duties Drawback Rules, 1995 to shorten the prescribed period for filing drawback claims, thereby modifying the operative deadline for entitlement and procedure under the Drawback Rules.
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