Show-cause notice for excess duty drawback quashed; issued beyond permissible three-year period. Legal principles upheld.

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....Validity of SCN - recovery of excess of the duty drawback - Period of limitation - SCN issued by the respondent Authority after a period of about more than six/ten years, which are not permissible as per the settled legal position - the authority cannot be issue show-cause notice after a period of three years for assessment / export. - SCN quashed - HC....