https://www.taxtmi.com/caselaws?id=49115 Where a brand-rate drawback had already been fixed before settlement of the original drawback claim, a supplementary claim could not be defeated by a restrictive reading of the limitation rule. The operative date for computing the supplementary claim was the date of first payment of the original drawback claim, because the exporter's shortfall arose only when drawback was actually paid at a lower rate than the brand-rate entitlement. A harmonious and purposive construction of the Drawback Rules was required to preserve the benefit intended by the scheme, and the claim was therefore not time-barred on the lower authorities' reasoning. en-us Mon, 30 Mar 1992 00:00:00 +0530 Mon, 09 Aug 2010 16:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49115 Where a brand-rate drawback had already been fixed before settlement of the original drawback claim, a supplementary claim could not be defeated by a restrictive reading of the limitation rule. The operative date for computing the supplementary claim was the date of first payment of the original drawback claim, because the exporter's shortfall arose only when drawback was actually paid at a lower rate than the brand-rate entitlement. A harmonious and purposive construction of the Drawback Rules was required to preserve the benefit intended by the scheme, and the claim was therefore not time-barred on the lower authorities' reasoning. Case-Laws Customs Mon, 30 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49115