Appellant's Duty Drawback Claim Valid Despite Initial Error; Section 74 Customs Act & Section 14 Limitation Act Applied.

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....Duty drawback u/s 74 of CA - filing the refund claim under wrong provisions does not disentitle the legitimate claim of the appellant. Substantive right of the appellant to file their claim under the correct provisions of the Act cannot be denied, therefore, the benefit of Section 14 of the Limitation Act, 1963 is available to the appellant. - AT....