Court Upholds Show Cause Notice for Duty Drawback; No Jurisdictional Overreach or Malicious Intent Found in Issuance.

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Full Text of the Document

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....Validity of SCN - Demand of duty drawback - limitation - no time frame has been prescribed in the said Rules - not a fit case for interfering at the SCN stage as it is not a case that SCN being issued without jurisdiction or attempting to re-open settled position of law or has been issued with malafide intentions or has been issued in a manner that leads one to believe that it is pre-determined the issue....