https://www.taxtmi.com/caselaws?id=434752 Customs drawback adjudication must be completed within a reasonable period even where the statutory scheme prescribes no limitation period for passing the final order. Where the notice, reply and personal hearing were completed in 2009 but the Order-in-Original was issued only in 2020 without explanation, the delayed proceedings and order were liable to be quashed as inordinate and unreasonable. A refund claim for an amount paid earlier remained barred by limitation, including where payment was asserted to have been made under protest. The writ challenge therefore succeeded against delayed adjudication, while refund was unavailable. 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 Customs drawback adjudication must be completed within a reasonable period even where the statutory scheme prescribes no limitation period for passing the final order. Where the notice, reply and personal hearing were completed in 2009 but the Order-in-Original was issued only in 2020 without explanation, the delayed proceedings and order were liable to be quashed as inordinate and unreasonable. A refund claim for an amount paid earlier remained barred by limitation, including where payment was asserted to have been made under protest. The writ challenge therefore succeeded against delayed adjudication, while refund was unavailable. Case-Laws Customs Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434752