https://www.taxtmi.com/caselaws?id=237395 Rule 3 of the Customs and Excise Drawback Rules, 1995 did not distinguish between merchant exporters buying goods from the market and manufacturer-exporters. Completed exports for which drawback had already been sanctioned could not be reopened or recovered merely because Circular No. 16/2009-Cus later altered or clarified the administrative position. The later circular operated prospectively and did not authorise recovery of drawback for an earlier period. On that basis, the recovery order was quashed and the drawback already paid was held unrecoverable. en-us Tue, 03 Sep 2013 00:00:00 +0530 Fri, 07 Feb 2014 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237395 Rule 3 of the Customs and Excise Drawback Rules, 1995 did not distinguish between merchant exporters buying goods from the market and manufacturer-exporters. Completed exports for which drawback had already been sanctioned could not be reopened or recovered merely because Circular No. 16/2009-Cus later altered or clarified the administrative position. The later circular operated prospectively and did not authorise recovery of drawback for an earlier period. On that basis, the recovery order was quashed and the drawback already paid was held unrecoverable. Case-Laws Customs Tue, 03 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237395