https://www.taxtmi.com/caselaws?id=202670 Recovery of erroneously paid drawback was treated as maintainable under Rule 16 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 because the drawback rules were described as a self-contained code and no limitation period was prescribed for such recovery. The challenge based on Section 28 limitation failed, especially where the claim involved suppression and misstatement. The Court also upheld concurrent factual findings that the exported goods did not match the drawback schedule description and that false documents and paper transactions supported an inadmissible claim. No substantial question of law arose, and the appeal was dismissed. en-us Thu, 12 Aug 2010 00:00:00 +0530 Sun, 10 Apr 2011 22:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202670 Recovery of erroneously paid drawback was treated as maintainable under Rule 16 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 because the drawback rules were described as a self-contained code and no limitation period was prescribed for such recovery. The challenge based on Section 28 limitation failed, especially where the claim involved suppression and misstatement. The Court also upheld concurrent factual findings that the exported goods did not match the drawback schedule description and that false documents and paper transactions supported an inadmissible claim. No substantial question of law arose, and the appeal was dismissed. Case-Laws Customs Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202670