https://www.taxtmi.com/caselaws?id=48600 Recovery of erroneously paid drawback was treated as part of the same subject as the drawback payment itself, so the revisionary authority could examine whether recovery was warranted. The text states that this issue fell within jurisdiction and was decided against the assessee. A later corrigendum reducing the drawback rate was characterised as a substantive change, not a clerical correction, and therefore operated prospectively unless retrospectivity was expressly or necessarily implied. Because the export had occurred before the corrigendum was issued, the drawback rate in force on the export date applied, and this issue was decided in favour of the assessee. en-us Fri, 30 Mar 2001 00:00:00 +0530 Thu, 05 Aug 2010 12:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48600 Recovery of erroneously paid drawback was treated as part of the same subject as the drawback payment itself, so the revisionary authority could examine whether recovery was warranted. The text states that this issue fell within jurisdiction and was decided against the assessee. A later corrigendum reducing the drawback rate was characterised as a substantive change, not a clerical correction, and therefore operated prospectively unless retrospectivity was expressly or necessarily implied. Because the export had occurred before the corrigendum was issued, the drawback rate in force on the export date applied, and this issue was decided in favour of the assessee. Case-Laws Customs Fri, 30 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48600