https://www.taxtmi.com/caselaws?id=190301 The supplementary drawback claims filed by M/s. Cummins India Ltd. were held as time-barred under Rule 15 of the Drawback Rules, 1995. The Commissioner (Appeals) exceeded jurisdiction by invoking Rule 17 to condone the delay, which was not within his authority. The Revisionary Authority lacked the power to relax provisions under Rule 17, leading to the rejection of the supplementary claims. The Order-in-Appeal was set aside, and the Order-in-Original was reinstated, resulting in the rejection of the supplementary claims as time-barred. en-us Tue, 22 Sep 2015 00:00:00 +0530 Sat, 11 Feb 2017 10:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190301 The supplementary drawback claims filed by M/s. Cummins India Ltd. were held as time-barred under Rule 15 of the Drawback Rules, 1995. The Commissioner (Appeals) exceeded jurisdiction by invoking Rule 17 to condone the delay, which was not within his authority. The Revisionary Authority lacked the power to relax provisions under Rule 17, leading to the rejection of the supplementary claims. The Order-in-Appeal was set aside, and the Order-in-Original was reinstated, resulting in the rejection of the supplementary claims as time-barred. Case-Laws Customs Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190301