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2013 (3) TMI 241 - CGOVT - CustomsDuty drawback - recovery of erroneously sanctioned drawback claim - It was noticed after audit of export documents i.e. the exported item of “woollen garments” were not covered by the duty drawback schedule for the year 1999-2000 and that as per schedule woollen garment namely suits/blazers/trousers and jackets excluding those made from shoddy fabric/yarn only are classifiable under sub-serial No. 62.09 and eligible for drawback and required the department to recover the amount paid as drawback. - Hence demand notice was issued Held that:- the case laws cited by respondent are of no help to him. The respondent has also contended that the demand was issued under Section 28 of Customs Act, 1962 and therefore subject to time limitation prescribed under this Act. In this regard. Government notes that the adjudicating authority has ordered recovery of erroneously paid drawback under Rule 16 of Drawback Rules where no time limit is prescribed. Respondent has wrongly stated that demand was issued under Section 28 of Customs Act, 1962. - Decided in favor of revenue.
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