High Court Overrules CESTAT Directive on Show Cause Notice Timeline in Fraudulent Drawback Case, Citing CBLR 2013 Provisions.

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....Fraudulent availment of drawback - Was the CESTAT is justified in directing the concerned Authority to issue a SCN within 15 days for complete the proceeding within the prescribed time of three months, notwithstanding the CBLR 2013? - Held No - HC....