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2013 (6) TMI 681 - GOVERNMENT OF INDIADenial of duty drawback claim - Bar of limitation - no formal communication was sent to exporter - Held that:- Public notice is a valid communication asking the exporter to submit replies through EDI service centre to pending queries within 15 days failing which the pending drawback claim will be liable for rejection. This public notice did not prescribe any new procedure so there is no question of its prospective applicability. Despite this communication, applicant failed to reply the queries raised by Appraiser and the claim was thus rightly rejected. The claim status as scrolled out to zero claim can be viewed by the exporter in this EDI system service centre. So, he cannot claim that no communication was sent to him. - The drawback claim in respect of shipping bill No. 5318142, dated 12-7-2006 was paid to exporter vide scroll No. 1830/2006. So the exporter became aware of sanction of one claim in 2006 itself. Despite this he did not care to check the status of other claim. The shipping bill was filed electronically on EDI system so he was required to check the status of shipping bill electronically only. - supplementary claim filed on 9-4-2010/6-12-2010 after a delay of more than 17 months was clearly time-barred in terms of Rule 15 of Drawback Rules and Commissioner (Appeals) has erred in treating it as filed in time - Decided in favour of Revenue.
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