https://www.taxtmi.com/caselaws?id=795047 Recovery of erroneously or excessively paid drawback under Rule 16, despite no express limitation period, must be initiated within a reasonable period. Recovery commenced more than seven years after the last drawback claim, followed by a further unexplained delay in adjudication, was treated as impermissible where no fraud or suppression was alleged. Failure to produce export-realisation proof alone did not establish fraud sufficient to defeat limitation. Since the recovery power had been exercised beyond a reasonable period and lacked statutory authority, the drawback demand and consequential action could not be sustained. The available statutory appeal did not require relegation where the foundational recovery proceedings were time-barred. en-us Tue, 07 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795047 Recovery of erroneously or excessively paid drawback under Rule 16, despite no express limitation period, must be initiated within a reasonable period. Recovery commenced more than seven years after the last drawback claim, followed by a further unexplained delay in adjudication, was treated as impermissible where no fraud or suppression was alleged. Failure to produce export-realisation proof alone did not establish fraud sufficient to defeat limitation. Since the recovery power had been exercised beyond a reasonable period and lacked statutory authority, the drawback demand and consequential action could not be sustained. The available statutory appeal did not require relegation where the foundational recovery proceedings were time-barred. Case-Laws Customs Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795047