https://www.taxtmi.com/caselaws?id=220176 Rule 16 of the Customs & Central Excise Duties Drawback Rules, 1995 permits recovery of drawback paid erroneously or in excess, but because it fixes no express limitation period, recovery must be initiated within a reasonable time. Applying that principle, the Gujarat HC held that show cause notices issued in February 2000 to recover drawback paid between December 1995 and August 1996 were issued after an inordinate delay of more than three years. As the claim had already attained finality and no timely recovery action was taken, the notices were time-barred and the consequential recovery order could not be sustained. en-us Wed, 04 Jul 2012 00:00:00 +0530 Mon, 14 Jan 2013 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220176 Rule 16 of the Customs & Central Excise Duties Drawback Rules, 1995 permits recovery of drawback paid erroneously or in excess, but because it fixes no express limitation period, recovery must be initiated within a reasonable time. Applying that principle, the Gujarat HC held that show cause notices issued in February 2000 to recover drawback paid between December 1995 and August 1996 were issued after an inordinate delay of more than three years. As the claim had already attained finality and no timely recovery action was taken, the notices were time-barred and the consequential recovery order could not be sustained. Case-Laws Customs Wed, 04 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220176