https://www.taxtmi.com/caselaws?id=48609 The court held that there is no specific time limit for the recovery of erroneously refunded drawback amounts under the Customs and Central Excise Duties Drawback Rules, emphasizing that the absence of a time limit signifies a deliberate legislative choice. Additionally, it was determined that terry towels are not eligible for All Industry Rates of Drawback, as specific notifications excluded them, requiring exporters to apply for brand rate fixation instead. The decision underscored the discretionary power of the Central Government in granting All Industry Rates and upheld the rejection of the plea based on promissory estoppel and unjust enrichment, dismissing the appeal. en-us Thu, 28 Feb 2002 00:00:00 +0530 Thu, 05 Aug 2010 13:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48609 The court held that there is no specific time limit for the recovery of erroneously refunded drawback amounts under the Customs and Central Excise Duties Drawback Rules, emphasizing that the absence of a time limit signifies a deliberate legislative choice. Additionally, it was determined that terry towels are not eligible for All Industry Rates of Drawback, as specific notifications excluded them, requiring exporters to apply for brand rate fixation instead. The decision underscored the discretionary power of the Central Government in granting All Industry Rates and upheld the rejection of the plea based on promissory estoppel and unjust enrichment, dismissing the appeal. Case-Laws Central Excise Thu, 28 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48609