https://www.taxtmi.com/caselaws?id=204633 A supplementary drawback claim under the Customs and Central Excise Duties Drawback Rules, 1995 was treated as time-barred under Rule 15 where the exporter sought to reopen a short-sanction of drawback made under Rule 13 without directly challenging the original sanction. The document states that, if an exporter is aggrieved by the assessment or sanction, the proper course is to challenge that decision directly rather than use a supplementary claim to reopen a concluded sanction after the prescribed period. On that reasoning, the supplementary claim was rejected as barred by limitation. en-us Thu, 19 Aug 2010 00:00:00 +0530 Fri, 27 May 2011 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204633 A supplementary drawback claim under the Customs and Central Excise Duties Drawback Rules, 1995 was treated as time-barred under Rule 15 where the exporter sought to reopen a short-sanction of drawback made under Rule 13 without directly challenging the original sanction. The document states that, if an exporter is aggrieved by the assessment or sanction, the proper course is to challenge that decision directly rather than use a supplementary claim to reopen a concluded sanction after the prescribed period. On that reasoning, the supplementary claim was rejected as barred by limitation. Case-Laws Customs Thu, 19 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204633