https://www.taxtmi.com/caselaws?id=221475 The Central Government set aside the Commissioner (Appeals) decision and restored the original order, ruling in favor of the department in the revision application. The case involved the classification of exported goods for duty drawback, specifically woven woollen ladies vests, which were found ineligible for the All Industry Drawback Rate. The Circular No. 55/99 clarified the inapplicability of certain sub-headings for woollen garments, supporting the government's decision for recovery of erroneously paid drawback under Rule 16 of Drawback Rules without being bound by a time limitation under the Customs Act, 1962. en-us Tue, 24 Jan 2012 00:00:00 +0530 Wed, 13 Mar 2013 11:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221475 The Central Government set aside the Commissioner (Appeals) decision and restored the original order, ruling in favor of the department in the revision application. The case involved the classification of exported goods for duty drawback, specifically woven woollen ladies vests, which were found ineligible for the All Industry Drawback Rate. The Circular No. 55/99 clarified the inapplicability of certain sub-headings for woollen garments, supporting the government's decision for recovery of erroneously paid drawback under Rule 16 of Drawback Rules without being bound by a time limitation under the Customs Act, 1962. Case-Laws Customs Tue, 24 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221475