https://www.taxtmi.com/caselaws?id=75772 The Court set aside the order and directed the respondents to return the recovered amount to the petitioner with interest. The petitioner was entitled to the refund as the sale proceeds were realized within the extended period, making Rule 16A(4) inapplicable. Despite the ex-post facto extension for realizing sale proceeds, the Court held that the recovery of duty drawback was not justified as long as the proceeds were realized within the extended period. en-us Thu, 29 Apr 2010 00:00:00 +0530 Mon, 30 Aug 2010 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75772 The Court set aside the order and directed the respondents to return the recovered amount to the petitioner with interest. The petitioner was entitled to the refund as the sale proceeds were realized within the extended period, making Rule 16A(4) inapplicable. Despite the ex-post facto extension for realizing sale proceeds, the Court held that the recovery of duty drawback was not justified as long as the proceeds were realized within the extended period. Case-Laws Customs Thu, 29 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75772