https://www.taxtmi.com/caselaws?id=170636 A circular extending full drawback to merchant exporters was treated as prospective because it applied henceforth and superseded the earlier circular; the claim for higher drawback on a retrospective basis therefore failed. Recovery of wrongly availed drawback was held maintainable where material particulars about the manufacturer, supplier or job worker were withheld, as such suppression justified invocation of the extended limitation period under the Customs framework. Denial of cross-examination did not amount to a breach of natural justice because the non-disclosure was already established and no useful prejudice was shown. The recovery of drawback and penalties was therefore sustained. en-us Mon, 13 Aug 2012 00:00:00 +0530 Sat, 30 May 2015 14:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170636 A circular extending full drawback to merchant exporters was treated as prospective because it applied henceforth and superseded the earlier circular; the claim for higher drawback on a retrospective basis therefore failed. Recovery of wrongly availed drawback was held maintainable where material particulars about the manufacturer, supplier or job worker were withheld, as such suppression justified invocation of the extended limitation period under the Customs framework. Denial of cross-examination did not amount to a breach of natural justice because the non-disclosure was already established and no useful prejudice was shown. The recovery of drawback and penalties was therefore sustained. Case-Laws Customs Mon, 13 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170636