High Court Rules on Recovery of Wrongly Paid Duty Drawbacks; New Rule 20(2) Changes Government Intention Under Drawback Rules.

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....Recovery of erroneous Duty Drawback - Rule 16 of the Drawback Rules, 1995 - By inserting Rule 20(2) government has shown its different intention and Rule 20(2) of Drawback Rules, 2017 does not save show cause notices relating to demand of already paid duty drawback - HC....