https://www.taxtmi.com/caselaws?id=799745 Rule 16 permits recovery of erroneously or excessively paid duty drawback but does not prescribe an express limitation period. Recovery power must therefore be exercised within a reasonable period determined by the circumstances. Where drawback availed in 2010 was pursued through a notice issued in 2018 and an order in 2022, the absence of fraud, suppression or any explanation for delay supported treating three years as the maximum reasonable period. A statutory appeal under Section 128(1) does not necessarily preclude writ jurisdiction where delayed recovery is challenged as lacking statutory authority. Consequential coercive recovery action cannot stand if the underlying recovery is time-barred. en-us Wed, 09 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799745 Rule 16 permits recovery of erroneously or excessively paid duty drawback but does not prescribe an express limitation period. Recovery power must therefore be exercised within a reasonable period determined by the circumstances. Where drawback availed in 2010 was pursued through a notice issued in 2018 and an order in 2022, the absence of fraud, suppression or any explanation for delay supported treating three years as the maximum reasonable period. A statutory appeal under Section 128(1) does not necessarily preclude writ jurisdiction where delayed recovery is challenged as lacking statutory authority. Consequential coercive recovery action cannot stand if the underlying recovery is time-barred. Case-Laws Customs Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799745