https://www.taxtmi.com/caselaws?id=466266 Duty drawback entitlement and related interest were examined with emphasis on interpretation of the phrase "taken into use" versus product configuration; administrative clarifications of CBIC were quashed and the revenue was directed to release duty drawback amounts within three months, while interest for an earlier period was not awarded. The court observed that the statutory time for filing review had lapsed and that filing a review petition does not automatically stay a judgment; dismissal of a special leave petition does not convert a review filing into a stay. The Rule 3 proviso was considered in relation to these consequences. en-us Wed, 03 Dec 2025 00:00:00 +0530 Thu, 29 Jan 2026 12:09:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466266 Duty drawback entitlement and related interest were examined with emphasis on interpretation of the phrase "taken into use" versus product configuration; administrative clarifications of CBIC were quashed and the revenue was directed to release duty drawback amounts within three months, while interest for an earlier period was not awarded. The court observed that the statutory time for filing review had lapsed and that filing a review petition does not automatically stay a judgment; dismissal of a special leave petition does not convert a review filing into a stay. The Rule 3 proviso was considered in relation to these consequences. Case-Laws Customs Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466266