https://www.taxtmi.com/caselaws?id=49086 Rule 15 of the Customs and Central Excise Duty Drawback Rules, 1971 could not be invoked to grant drawback on cotton embroidered fabrics for the relevant period because the difficulty was not a procedural lapse but the absence of any substantive drawback entry or notification covering those goods. The relaxation power under Rule 15 extends only to procedural compliance, not to creating entitlement where drawback was not otherwise legally admissible. As no schedule entry applied during the period in question, the claim had no substantive legal basis and was untenable. en-us Thu, 07 Feb 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49086 Rule 15 of the Customs and Central Excise Duty Drawback Rules, 1971 could not be invoked to grant drawback on cotton embroidered fabrics for the relevant period because the difficulty was not a procedural lapse but the absence of any substantive drawback entry or notification covering those goods. The relaxation power under Rule 15 extends only to procedural compliance, not to creating entitlement where drawback was not otherwise legally admissible. As no schedule entry applied during the period in question, the claim had no substantive legal basis and was untenable. Case-Laws Central Excise Thu, 07 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49086