https://www.taxtmi.com/caselaws?id=264755 Recovery of erroneously sanctioned drawback must be initiated within a reasonable period even where the drawback rules do not prescribe an express limitation period. Applying the customs limitation framework as the benchmark for reasonableness, the CESTAT Mumbai held that notices issued more than seven years after sanction were beyond time and therefore barred. Because the demand itself was prima facie time-barred, the appellants were entitled to interim protection, and recovery measures, including attachment, were restrained during the pendency of the appeal with waiver of pre-deposit. en-us Tue, 30 Sep 2014 00:00:00 +0530 Fri, 02 Oct 2015 23:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264755 Recovery of erroneously sanctioned drawback must be initiated within a reasonable period even where the drawback rules do not prescribe an express limitation period. Applying the customs limitation framework as the benchmark for reasonableness, the CESTAT Mumbai held that notices issued more than seven years after sanction were beyond time and therefore barred. Because the demand itself was prima facie time-barred, the appellants were entitled to interim protection, and recovery measures, including attachment, were restrained during the pendency of the appeal with waiver of pre-deposit. Case-Laws Customs Tue, 30 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264755