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    <title>2025 (8) TMI 181 - MADRAS HIGH COURT</title>
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    <description>The HC quashed the impugned order demanding recovery of duty drawback from the petitioner, holding that the petitioner was not afforded a personal hearing, violating natural justice. The court reiterated that recovery claims beyond three years are generally barred as per precedent. Although public notices were issued, they do not substitute the requirement of following due legal procedure for recovery. The petitioner&#039;s contention that the claim was time-barred due to delay in show cause notice was upheld. The matter was remanded to the first respondent for fresh consideration on merits and in accordance with law.</description>
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    <pubDate>Fri, 25 Jul 2025 00:00:00 +0530</pubDate>
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      <title>2025 (8) TMI 181 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=775994</link>
      <description>The HC quashed the impugned order demanding recovery of duty drawback from the petitioner, holding that the petitioner was not afforded a personal hearing, violating natural justice. The court reiterated that recovery claims beyond three years are generally barred as per precedent. Although public notices were issued, they do not substitute the requirement of following due legal procedure for recovery. The petitioner&#039;s contention that the claim was time-barred due to delay in show cause notice was upheld. The matter was remanded to the first respondent for fresh consideration on merits and in accordance with law.</description>
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      <pubDate>Fri, 25 Jul 2025 00:00:00 +0530</pubDate>
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