Reasonable Time for Drawback Recovery invalidates delayed recovery and bank-account attachment where fraud or suppression is not alleged.

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....Recovery of erroneously paid drawback under Rule 16, despite the absence of an express limitation period, must be initiated within a reasonable time where fraud or suppression is not alleged. Mere non-production of proof of realisation of export proceeds does not equate to fraudulent availment. An inordinate, unexplained delay in commencing recovery proceedings, compounded by delay in adjudication, rendered the recovery unsustainable. The belated recovery order and consequential bank-account attachment were set aside; the availability of an appellate remedy and delay in seeking writ relief did not bar relief because the order lacked statutory authority.....