https://www.taxtmi.com/caselaws?id=122270 The Tribunal upheld the rejection of the refund claim for duty drawback due to the realization of sale proceeds after the recovery period. The appellant's argument regarding exemptions from limitations under Section 11B was dismissed, emphasizing compliance with Rule 16A(4) of the Drawback Rules. The claim was considered time-barred, leading to the dismissal of the appeal. The case underscores the necessity of adhering to statutory provisions and time limits for duty drawback refunds. en-us Wed, 14 Mar 2007 00:00:00 +0530 Thu, 09 Aug 2012 18:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122270 The Tribunal upheld the rejection of the refund claim for duty drawback due to the realization of sale proceeds after the recovery period. The appellant's argument regarding exemptions from limitations under Section 11B was dismissed, emphasizing compliance with Rule 16A(4) of the Drawback Rules. The claim was considered time-barred, leading to the dismissal of the appeal. The case underscores the necessity of adhering to statutory provisions and time limits for duty drawback refunds. Case-Laws Customs Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122270