https://www.taxtmi.com/caselaws?id=797885 Recovery of allegedly erroneous drawback under Rule 16, despite no express limitation period, must commence within a reasonable time. Unexplained proceedings initiated long after the last drawback payments cannot rely on principles permitting delayed action for fraud where no fraudulent availment or suppression is alleged; non-production of export-proceeds realisation proof alone does not establish either. On that basis, the delayed recovery demand and consequential bank-account attachment lack legal effect. Availability of a statutory appeal and asserted delay in seeking writ relief do not bar intervention where the foundational recovery action was initiated beyond a reasonable period and is legally invalid. en-us Wed, 19 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 14:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797885 Recovery of allegedly erroneous drawback under Rule 16, despite no express limitation period, must commence within a reasonable time. Unexplained proceedings initiated long after the last drawback payments cannot rely on principles permitting delayed action for fraud where no fraudulent availment or suppression is alleged; non-production of export-proceeds realisation proof alone does not establish either. On that basis, the delayed recovery demand and consequential bank-account attachment lack legal effect. Availability of a statutory appeal and asserted delay in seeking writ relief do not bar intervention where the foundational recovery action was initiated beyond a reasonable period and is legally invalid. Case-Laws Customs Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797885