https://www.taxtmi.com/caselaws?id=800793 Recovery of erroneously or excessively paid drawback under Rule 16 is subject to a reasonable-period requirement where no statutory limitation period is prescribed. Reasonableness depends on the circumstances, including whether fraud, suppression of material facts, or another justification explains delay. In the absence of allegations of fraudulent availment or suppression, and without a satisfactory explanation for commencing recovery more than seven years after payment, the delayed proceedings were unsustainable. The recovery order was set aside and refund of the drawback amount was directed. en-us Fri, 25 Sep 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800793 Recovery of erroneously or excessively paid drawback under Rule 16 is subject to a reasonable-period requirement where no statutory limitation period is prescribed. Reasonableness depends on the circumstances, including whether fraud, suppression of material facts, or another justification explains delay. In the absence of allegations of fraudulent availment or suppression, and without a satisfactory explanation for commencing recovery more than seven years after payment, the delayed proceedings were unsustainable. The recovery order was set aside and refund of the drawback amount was directed. Case-Laws Customs Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800793