https://www.taxtmi.com/caselaws?id=48607 The Central Excise component of drawback paid on exports made before 06.12.1995 could not be recovered for non-realisation of export proceeds because the recovery mechanism was introduced only later by Rule 16A, inserted on 06.12.1995. The drawback rules, framed under the Customs Act and Central Excise Act, contained no prior enabling provision or procedure for such recovery, and delegated legislation under the Central Excise law could not operate retrospectively. Recovery could not therefore be fastened on drawback already granted before the insertion date, and the demand was held unsustainable with consequential relief. en-us Fri, 11 Jun 1999 00:00:00 +0530 Thu, 05 Aug 2010 13:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48607 The Central Excise component of drawback paid on exports made before 06.12.1995 could not be recovered for non-realisation of export proceeds because the recovery mechanism was introduced only later by Rule 16A, inserted on 06.12.1995. The drawback rules, framed under the Customs Act and Central Excise Act, contained no prior enabling provision or procedure for such recovery, and delegated legislation under the Central Excise law could not operate retrospectively. Recovery could not therefore be fastened on drawback already granted before the insertion date, and the demand was held unsustainable with consequential relief. Case-Laws Customs Fri, 11 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48607