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    <title>2018 (7) TMI 106 - CESTAT CHENNAI</title>
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    <description>Jurisdiction to initiate drawback recovery under Rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995 was questioned on the ground that the notice was issued by an officer not shown to be the proper officer. The text notes conflicting precedent on the scope of officers empowered to act in drawback recovery matters, and that the relevant High Court judgment had been stayed by the Supreme Court, leaving the legal position unsettled. In that context, the matter was remanded to the original authority for de novo consideration after the governing issue is settled.</description>
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      <link>https://www.taxtmi.com/caselaws?id=362798</link>
      <description>Jurisdiction to initiate drawback recovery under Rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995 was questioned on the ground that the notice was issued by an officer not shown to be the proper officer. The text notes conflicting precedent on the scope of officers empowered to act in drawback recovery matters, and that the relevant High Court judgment had been stayed by the Supreme Court, leaving the legal position unsettled. In that context, the matter was remanded to the original authority for de novo consideration after the governing issue is settled.</description>
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