https://www.taxtmi.com/caselaws?id=1262 The Court dismissed the writ petition challenging the rejection of brand rate application under Customs and Central Excise Duty Drawback Rules. The rejection of claims as time-barred was upheld, emphasizing the petitioner's failure to contest delays or seek condonation. The Court ruled that Circular No. 41 of 2005 allowing duty drawback for DEPB payments was not retrospective to exclude duty drawback for DEPB payments made before its issuance. en-us Mon, 22 Jan 2007 00:00:00 +0530 Tue, 18 Oct 2022 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1262 The Court dismissed the writ petition challenging the rejection of brand rate application under Customs and Central Excise Duty Drawback Rules. The rejection of claims as time-barred was upheld, emphasizing the petitioner's failure to contest delays or seek condonation. The Court ruled that Circular No. 41 of 2005 allowing duty drawback for DEPB payments was not retrospective to exclude duty drawback for DEPB payments made before its issuance. Case-Laws Central Excise Mon, 22 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1262