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    <title>2017 (6) TMI 1359 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the appeal, confirming that the time limit specified in Circular No.36/2010-Cus was not applicable to the duty drawback claim. The court emphasized the absence of any statutory provision imposing a time limit for processing such claims under the Customs Act or related Rules. The application was closed with no order as to costs.</description>
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      <description>The High Court dismissed the appeal, confirming that the time limit specified in Circular No.36/2010-Cus was not applicable to the duty drawback claim. The court emphasized the absence of any statutory provision imposing a time limit for processing such claims under the Customs Act or related Rules. The application was closed with no order as to costs.</description>
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