https://www.taxtmi.com/caselaws?id=301950 Where the Drawback Rules permit recovery of erroneous or excess drawback without prescribing a limitation period, the power must still be exercised within a reasonable time, especially where the export claims have been finally assessed and a later notice seeks to reopen concluded matters. The Court treated the delay as fatal for a substantial part of the shipping bills, while noting that drawback paid within three years of the notice stood on a different footing. It also accepted that the jurisdictional Customs Commissionerate where the shipping bills were filed could initiate and adjudicate proceedings for exports through Mundra Port, so the territorial challenge was rejected. en-us Thu, 09 Dec 2021 00:00:00 +0530 Fri, 26 Aug 2022 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301950 Where the Drawback Rules permit recovery of erroneous or excess drawback without prescribing a limitation period, the power must still be exercised within a reasonable time, especially where the export claims have been finally assessed and a later notice seeks to reopen concluded matters. The Court treated the delay as fatal for a substantial part of the shipping bills, while noting that drawback paid within three years of the notice stood on a different footing. It also accepted that the jurisdictional Customs Commissionerate where the shipping bills were filed could initiate and adjudicate proceedings for exports through Mundra Port, so the territorial challenge was rejected. Case-Laws Customs Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301950