2006 (5) TMI 379

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....said bill of entry was assessed and the goods cleared on payment of duty and after testing re-exported and the drawback under Section 74 of the Customs Act, 1962, was filed by appellant. The said drawback claim was allowed and the appellant was given a cheque of Rs. 1,48,648/-. Subsequently the appellant was directed to refund the cheque amount to the Revenue. The appellant did so. The Asst. Commissioner of Customs, Drawback, wrote a letter to the appellant on 15-7-2004 informing him that the drawback under Section 74 is rejected as time barred. Against this letter appellant preferred appeal to the Commissioner (Appeals) who did not interfere in the Order. Hence, this appeal. 3. Considered the submissions made by both sides and peru....

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....bsp;                                             Yours faithfully,                                                                              &nb....