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2017 (6) TMI 1359 - HC - CustomsDuty Drawback - applicability of time limit of three months provided in the Circular No.36/2010-Cus., dated 23.09.2010 - HELD THAT:- Neither Rule 12(1)(a) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, nor Section 149 of the Customs Act, 1962, prescribes, any time limit for processing the claim of duty drawback - Furthermore, Mr.Chopda, has not been able to show any other provision in the Act or, the Rules framed thereunder, which provide for a time limit for processing the claim lodged for duty drawback. The Tribunal has not accepted the stand of the Revenue that the Assessee's claim can be subject to time limit, as provided in the 2010 Circular - the appeal is dismissed as withdrawn.
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