https://www.taxtmi.com/caselaws?id=434752 Even where the customs drawback scheme prescribed no express limitation period, the authority had to complete adjudication within a reasonable time, and an unexplained delay of more than eleven years in passing the final order rendered the show cause notice and Order-in-Original vulnerable to quashing. The earlier payment made in 2007 was, however, held not refundable because the refund claim itself was time-barred, and the petitioner could not rely on limitation to defeat the demand while pursuing a stale refund claim. The article states that inordinate delay can invalidate quasi-judicial action, but a separate refund claim remains subject to limitation. en-us Fri, 24 Feb 2023 00:00:00 +0530 Fri, 03 Mar 2023 00:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434752 Even where the customs drawback scheme prescribed no express limitation period, the authority had to complete adjudication within a reasonable time, and an unexplained delay of more than eleven years in passing the final order rendered the show cause notice and Order-in-Original vulnerable to quashing. The earlier payment made in 2007 was, however, held not refundable because the refund claim itself was time-barred, and the petitioner could not rely on limitation to defeat the demand while pursuing a stale refund claim. The article states that inordinate delay can invalidate quasi-judicial action, but a separate refund claim remains subject to limitation. Case-Laws Customs Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434752