https://www.taxtmi.com/caselaws?id=270682 A writ petition filed in the name of a company that had already merged and ceased to exist was held not maintainable, because the claim could belong only to the successor entity and not the dissolved firm. The Court also held that a brand rate drawback claim relating to old exports was stale: inordinate delay, lack of diligence, and mere correspondence or an erroneous administrative revival did not extend limitation or create an enforceable right in writ jurisdiction. Relief was therefore refused on both maintainability and delay grounds. en-us Wed, 06 Jan 2016 00:00:00 +0530 Thu, 12 May 2016 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270682 A writ petition filed in the name of a company that had already merged and ceased to exist was held not maintainable, because the claim could belong only to the successor entity and not the dissolved firm. The Court also held that a brand rate drawback claim relating to old exports was stale: inordinate delay, lack of diligence, and mere correspondence or an erroneous administrative revival did not extend limitation or create an enforceable right in writ jurisdiction. Relief was therefore refused on both maintainability and delay grounds. Case-Laws Customs Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270682