High Court rules duty drawback recovery after three years invalid due to lack of limitation in Rule 16.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Recovery of duty drawback after 3 years - though Rule 16 does not provide for any period of limitation, a reasonable period has to be read into the said rule - SCN have to be held to be bad on the ground of being time barred - HC....