https://www.taxtmi.com/caselaws?id=329869 Refund of drawback recovered from an exporter was held not to fall within Rule 16A(4) of the Customs, Central Excise and Service Tax Drawback Rules, 1995 where export proceeds were realised before the drawback amount was repaid; later production of Bank Realisation Certificates did not satisfy the rule's preconditions. The recovery order, having not been challenged and having attained finality, also prevented any refund claim in the absence of an independent statutory basis for repayment. The stated ratio is that drawback recovery can be refunded only on strict compliance with the governing rule, and final recovery cannot be reopened without statutory entitlement. en-us Tue, 22 Mar 2016 00:00:00 +0530 Fri, 10 Feb 2017 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329869 Refund of drawback recovered from an exporter was held not to fall within Rule 16A(4) of the Customs, Central Excise and Service Tax Drawback Rules, 1995 where export proceeds were realised before the drawback amount was repaid; later production of Bank Realisation Certificates did not satisfy the rule's preconditions. The recovery order, having not been challenged and having attained finality, also prevented any refund claim in the absence of an independent statutory basis for repayment. The stated ratio is that drawback recovery can be refunded only on strict compliance with the governing rule, and final recovery cannot be reopened without statutory entitlement. Case-Laws Customs Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329869