https://www.taxtmi.com/caselaws?id=4067 Money collected from an exporter during investigation for alleged excess drawback could not be retained indefinitely without timely recovery proceedings under the Customs Act. The analysis notes that recovery of inadmissible drawback required initiation of appropriate proceedings within the legally permissible period, and that a refund claim was wrongly returned on provisions not suited to the situation. In the absence of adjudication or recovery action for several years, the authorities had no basis to keep the amount, and money collected without due determination was refundable. en-us Fri, 30 Nov 2007 00:00:00 +0530 Mon, 19 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4067 Money collected from an exporter during investigation for alleged excess drawback could not be retained indefinitely without timely recovery proceedings under the Customs Act. The analysis notes that recovery of inadmissible drawback required initiation of appropriate proceedings within the legally permissible period, and that a refund claim was wrongly returned on provisions not suited to the situation. In the absence of adjudication or recovery action for several years, the authorities had no basis to keep the amount, and money collected without due determination was refundable. Case-Laws Central Excise Fri, 30 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4067