https://www.taxtmi.com/caselaws?id=353294 Recovery of duty drawback under Rule 16A of the Customs and Central Excise Duty Drawback Rules, 1995 was examined in relation to exports made before the rule came into force. The court treated Rule 16A as a clarificatory provision that could operate retrospectively only within the existing statutory scheme, but held that a notice issued under that rule could not sustain the department's recovery attempt in the manner proposed. The show cause notice was therefore quashed and set aside, and the recovery action was annulled. en-us Wed, 31 May 2017 00:00:00 +0530 Mon, 01 Jan 2018 06:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353294 Recovery of duty drawback under Rule 16A of the Customs and Central Excise Duty Drawback Rules, 1995 was examined in relation to exports made before the rule came into force. The court treated Rule 16A as a clarificatory provision that could operate retrospectively only within the existing statutory scheme, but held that a notice issued under that rule could not sustain the department's recovery attempt in the manner proposed. The show cause notice was therefore quashed and set aside, and the recovery action was annulled. Case-Laws Customs Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353294