https://www.taxtmi.com/caselaws?id=772668 Madras HC quashed customs authority's rejection of petitioner's duty drawback claims for five shipping bills from 2015. The court found violation of natural justice principles as no speaking order was passed explaining rejection reasons. The authority failed to follow Rule 13(3)(a) of Customs Central Excise Duty and Service Tax Drawback Rules, 1995, which mandates issuing deficiency memo within 10 days when returning claims. Authority's reliance on 2018 Public Notice for 2015 claims was deemed inappropriate. Matter remanded for fresh consideration following proper procedural safeguards and legal requirements. en-us Fri, 06 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772668 Madras HC quashed customs authority's rejection of petitioner's duty drawback claims for five shipping bills from 2015. The court found violation of natural justice principles as no speaking order was passed explaining rejection reasons. The authority failed to follow Rule 13(3)(a) of Customs Central Excise Duty and Service Tax Drawback Rules, 1995, which mandates issuing deficiency memo within 10 days when returning claims. Authority's reliance on 2018 Public Notice for 2015 claims was deemed inappropriate. Matter remanded for fresh consideration following proper procedural safeguards and legal requirements. Case-Laws Customs Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772668