https://www.taxtmi.com/caselaws?id=94960 Supplementary drawback claims under the Duty Drawback Rules, 1995 were discussed in the context of limitation under the proviso to Rule 15. The record suggested that the original drawback entitlement had not been properly verified, while the authorities treated later correspondence as time-barred supplementary claims without producing complete records. On that factual basis, rejection of the claims as barred by limitation was considered unjustified, particularly where the exporters were said to have lost the benefit through no fault of their own. The time-bar objection was rejected and the drawback claims were directed to be granted in accordance with law. en-us Thu, 12 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 11:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94960 Supplementary drawback claims under the Duty Drawback Rules, 1995 were discussed in the context of limitation under the proviso to Rule 15. The record suggested that the original drawback entitlement had not been properly verified, while the authorities treated later correspondence as time-barred supplementary claims without producing complete records. On that factual basis, rejection of the claims as barred by limitation was considered unjustified, particularly where the exporters were said to have lost the benefit through no fault of their own. The time-bar objection was rejected and the drawback claims were directed to be granted in accordance with law. Case-Laws Customs Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94960