Petitioner allowed to file appeal to Commissioner (Appeals) by 15 October 2025; appeal not barred, merits to be decided

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....The HC declined to finally adjudicate merits in a duty-drawback fraud challenge and permitted the petitioner-alleged controller of multiple entities and IECs who purportedly obtained duty drawbacks without actual supply-to institute an appeal before the Commissioner (Appeals) by 15 October 2025 in accordance with the statute and rules. If the appeal is lodged by that date it shall not be rejected as time-barred but shall be adjudicated on its merits. The HC expressly refrained from making binding findings, noting any interim observations will not govern the Commissioner (Appeals)'s final adjudication. The writ petition is disposed of.....