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2018 (1) TMI 30 - HC - CustomsRecovery of Duty Drawback - Rule 16A of the Customs & Central Excise Duty Drawback Rules, 1995 - Held that: - reliance placed in the case of Surinder Singh Versus Union of India & Others [2016 (10) TMI 566 - SUPREME COURT], where it was held that Rule 16A is a clarificatory provision clarifying the position of law which already exists in the form of Section 75 of the Customs Act, 1962, and therefore, will have retrospective effect - the recovery u/s 16A is not permissible - petition allowed.
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