https://www.taxtmi.com/caselaws?id=221714 Where a fiscal recovery provision confers power without prescribing an express limitation period, a reasonable time must be read into the provision for recovery of drawback paid erroneously or in excess. Applying that principle, recovery notices issued after a delay of more than three years were treated as unreasonable because the authorities had earlier knowledge of the relevant clarification and took no steps within a reasonable period. The notices were therefore time-barred, and the recovery proceedings could not be sustained. en-us Wed, 04 Jul 2012 00:00:00 +0530 Tue, 26 Mar 2013 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221714 Where a fiscal recovery provision confers power without prescribing an express limitation period, a reasonable time must be read into the provision for recovery of drawback paid erroneously or in excess. Applying that principle, recovery notices issued after a delay of more than three years were treated as unreasonable because the authorities had earlier knowledge of the relevant clarification and took no steps within a reasonable period. The notices were therefore time-barred, and the recovery proceedings could not be sustained. Case-Laws Customs Wed, 04 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221714