https://www.taxtmi.com/caselaws?id=387320 A post-repeal show cause notice could not validly invoke Rule 16 of the 1995 Drawback Rules because Rule 20(2) of the 2017 Rules saved only limited accrued rights and did not preserve such action. The 1995 Drawback Rules also lacked an independent mechanism to demand and recover drawback already disbursed, so the recovery demand was unsustainable. Once export was complete and drawback had been released, the authorities had no power to reopen and reassess the FOB value of the goods merely on the basis of the impugned notice. The notice was therefore quashed. en-us Fri, 18 Oct 2019 00:00:00 +0530 Mon, 21 Oct 2019 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387320 A post-repeal show cause notice could not validly invoke Rule 16 of the 1995 Drawback Rules because Rule 20(2) of the 2017 Rules saved only limited accrued rights and did not preserve such action. The 1995 Drawback Rules also lacked an independent mechanism to demand and recover drawback already disbursed, so the recovery demand was unsustainable. Once export was complete and drawback had been released, the authorities had no power to reopen and reassess the FOB value of the goods merely on the basis of the impugned notice. The notice was therefore quashed. Case-Laws Customs Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387320